Tax Residency Certificate (TRC)

A Tax Residency Certificate (TRC) is an official document issued by the FTA confirming that a company or individual is tax resident in the UAE. It is used to claim relief under the UAE’s extensive network of double taxation agreements, helping businesses and individuals avoid paying tax twice on the same income.

To qualify, applicants must meet the FTA’s residency conditions and provide supporting evidence. The process is documentation heavy and specific to each applicant’s circumstances. We assess eligibility and manage the application through to issuance.

What’s Involved

Eligibility review we confirm you meet the FTA’s residency criteria and identify the treaty benefit you are seeking.

Document preparation we compile the required evidence, which may include the trade licence, audited financial statements, tenancy contract, bank statements, and immigration or residency records.

Application submission we complete and submit the application through the FTA portal.

FTA liaison we respond to any queries and track the application to issuance.

Ongoing support we advise on validity, renewal, and applying the certificate with foreign tax authorities.

Frequently Asked Questions

It evidences UAE tax residency so you can claim relief under a double taxation agreement and avoid being taxed on the same income in two countries.

A TRC is typically valid for one year from the start of the financial period it covers, after which it can be renewed.

Both can apply, provided they meet the FTA’s residency conditions for their category.

Applicants generally need a valid trade licence (for companies) or residency records (for individuals), supporting financial or bank statements, and a tenancy contract, among other documents.

Eligibility depends on meeting the FTA's residency and presence conditions for the relevant period, so very newly formed entities may need to wait until sufficient records exist.

Not automatically. The TRC evidences UAE tax residency, but the relief actually granted still depends on the terms of the specific treaty and the requirements of the foreign tax authority.

Yes. A separate application may be needed for each financial period, and sometimes for each treaty partner country, depending on the relief being claimed.

The two terms are generally used interchangeably by the FTA to refer to the same certificate confirming UAE tax residency.

Individuals generally need to demonstrate UAE residency through immigration or residency records, alongside meeting the FTA's presence conditions.

Applications are submitted through the FTA's online channels, either directly by the applicant or by an authorized advisor on their behalf.

Yes. The FTA may raise queries or request further supporting documents before issuing the certificate, so responses should be prepared promptly.

The primary use is claiming double taxation agreement relief, though it also serves as general evidence of UAE tax residency for other cross border purposes.

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Tax Residency Certificate (TRC)

Who Can Apply

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

Strategic Partners

Insights On Tax & Audit

FTA Decision No. 7 of 2026: What Happens to Seized and Abandoned Goods in the UAE

UAE Pillar Two Registration Is Now Open : What Multinational Groups Must Do Next

OECD Proposes Revisions to Transfer Pricing Guidelines for Intra Group Services

Ready to establish your legacy?

Tax Residency Certificate (TRC)

Who Can Apply

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

What is a TRC used for?

How long is a TRC valid?

Can individuals apply, or only companies?

What documents are typically required to apply for a TRC?

Can a company apply for a TRC in its first year of operation?

Does a TRC guarantee relief under a double taxation agreement?

Might a business need more than one TRC?

What is the difference between a Tax Residency Certificate and a Tax Domicile Certificate?

Do individuals need to show residency status to apply for a TRC?

Who submits the TRC application?

Can the FTA request additional information during a TRC application?

Is a TRC only useful for double tax treaty relief?

Strategic Partners

Insights On Tax & Audit

FTA Decision No. 7 of 2026: What Happens to Seized and Abandoned Goods in the UAE

UAE Pillar Two Registration Is Now Open : What Multinational Groups Must Do Next

OECD Proposes Revisions to Transfer Pricing Guidelines for Intra Group Services

Ready to establish your legacy?