On this page 8 sections
A Tax Residency Certificate is the paper that lets you use one of the UAE’s double taxation agreements, or prove to another country that you are taxed here. It is issued by the Federal Tax Authority through EmaraTax. Every figure and rule on this page comes from the FTA’s own Tax Procedures Guide TPGTR1 (October 2024) and the decisions it cites, checked by us on 8 August 2026.
What it costs, as of 8 August 2026
Fees are set by Cabinet Decision No. 65 of 2020. The submission fee is charged when you apply; the processing fee is charged after the FTA approves the application.
| Charge | AED | When |
|---|---|---|
| Submission fee, non-refundable | 50 | On submitting |
| Processing, applicant registered with the FTA (holds a Corporate Tax TRN) | 500 | After approval |
| Processing, natural person without a Corporate Tax TRN | 1,000 | After approval |
| Processing, juridical person without a Corporate Tax TRN | 1,750 | After approval |
| Each printed hard copy requested | 250 | Added to the above |
The AED 1,250 the fee table hides
A company without a Corporate Tax TRN pays AED 1,750 to have its certificate issued. The same company holding a TRN pays AED 500. That gap is decided by a registration most UAE companies have to complete anyway, and the FTA guide notes that supplying a TRN also autofills the application. If you are about to apply without one, our corporate tax registration guide covers getting the number first.
The three tests for a natural person
Article 4 of Cabinet Decision No. 85 of 2022 sets three conditions, and you need to meet only one.
- 183 days or more physically present in the UAE within the relevant 12 consecutive months.
- 90 days or more within the relevant 12 consecutive months, and you are a UAE or GCC national or hold a valid UAE Resident Permit, and you either have a permanent place of residence in the UAE or carry on employment or a business here.
- Your usual or primary place of residence and centre of financial and personal interests are in the UAE.
A juridical person is a UAE tax resident where it is incorporated or otherwise formed or recognised in the UAE, or where it is effectively managed and controlled here.
What you upload for each route
| Applicant | What the FTA asks for |
|---|---|
| Natural person, 183 days or more | Emirates ID and residence visa; or passport copy plus an entry and exit report from the Federal Authority of Identity and Citizenship or a local competent government entity |
| Natural person, 90 to 182 days | One identity set as above, plus either proof of employment or business (source of income, salary certificate, or evidence of carrying on a business), or proof of a permanent place of residence (certified tenancy contract, other long-term rental contract, a written and signed statement from the landlord or owner, or a title deed with a utility bill in your name) |
| Natural person, primary residence and centre of interests | One identity set, plus a written statement explaining why your financial and personal interests are in the UAE with supporting documents, plus proof of your primary place of residence, plus proof of source of income where applicable |
| Juridical person | Licence and lease agreement, Corporate Tax TRN if applicable, certificate of incorporation, certified copy of the Memorandum of Association, authorised signatory details with proof of authorisation, and proof of effective management and control in the UAE where applicable |
Four timing rules that stop applications
No future periods. The FTA cannot certify that you will still be resident in a period that has not started, so a certificate for next year cannot be issued.
No period longer than 12 months. One certificate, one period of up to a year. For a company the tax period is the financial year; for a natural person it is the Gregorian calendar year.
The current period opens at different moments. A juridical person can apply after three months into the period. A natural person can apply as soon as the criteria are met. Government entities and government controlled entities can apply one day into the period.
New companies wait a year. A newly incorporated company that has not yet filed a Corporate Tax Return must be established for 12 months before it is eligible to apply. This is the rule that most often surprises a founder who set up in January and wants a certificate in March.
How long the FTA takes
The FTA generally responds within 10 business days of receiving a completed application, with an approval, a rejection, or a request for more information. If it asks for more, you have 30 business days to respond, with the option to request an extension by resubmitting. Once approved, pay the processing fee within 30 business days: miss that and the application can be cancelled, and you start again and pay the submission fee a second time. A requested hard copy takes a further 5 business days after the certificate fee is paid and is delivered to UAE addresses only.
The treaty version, and getting a foreign form stamped
You choose at application whether the certificate is for a double taxation agreement or for other purposes. For a treaty you select the other country first, and the certificate names the applicable agreement. Where that country insists on its own form being stamped rather than accepting the UAE certificate, the FTA will stamp it. The stamping service is included in the certificate processing fee, but you pay the courier both ways, the form must cover the same 12 month period and jurisdiction as your certificate, and it has to be in English or Arabic or officially translated. The FTA generally takes 10 business days from receiving a completed form. It can also return the stamped form electronically at no extra cost, which is worth asking for.
One thing worth knowing: the FTA can withdraw a certificate it has already issued if it learns the information was incorrect or the facts changed.
Who does this work
Of the 35 firms in our directory covering VAT and tax registration, 12 record tax residency support as a specialism. Corporate tax context sits in our UAE corporate tax guide.
Frequently asked questions
How much does a UAE tax residency certificate cost?
AED 50 to submit, which is not refundable, plus a processing fee after approval: AED 500 if you hold a Corporate Tax TRN, AED 1,000 for a natural person without one, and AED 1,750 for a company without one. A printed copy adds AED 250.
How many days do I need to be in the UAE to get a TRC?
183 days in a 12 month period is the clean route. At 90 days you still qualify if you are a UAE or GCC national or hold a valid UAE Resident Permit, and you also have a permanent place of residence or carry on employment or a business here. There is a third route with no day count at all, based on your primary residence and centre of financial and personal interests being in the UAE.
Can a company incorporated this year get a tax residency certificate?
Not until it has been established for 12 months, if it has not yet filed a Corporate Tax Return. A company can also only apply for the current period once three months of that period have passed.
How long does the FTA take to issue a TRC?
Generally 10 business days from a completed application. If the FTA requests more information you get 30 business days to respond. A hard copy adds about 5 business days after payment and is delivered inside the UAE only.
Do I need a Corporate Tax TRN to apply?
No, there is a no TRN option. But the fee is AED 1,750 without one against AED 500 with one for a company, so the TRN is worth having before you apply.
Can I get a tax residency certificate for next year?
No. A certificate cannot be issued for a period that has not started, and no certificate covers more than 12 months.
Want the right test and the right period picked before you pay the submission fee? Browse tax consultants or describe your case and compare offers.
Official references used for context in this article.
Need help with this?
Submit a request and receive tailored offers from verified UAE business consultants. Free, no obligation.