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Taxation Services

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.

Who Can Apply

Both juridical persons (companies) and natural persons (individuals) resident in the UAE can apply, provided they meet the relevant conditions — typically including a minimum period of presence or establishment in the UAE and appropriate supporting records.

What’s Involved

Key Benefits

  • Access to double tax treaty relief.
  • Avoidance of double taxation on cross-border income.
  • A complete, correctly prepared application.
  • Support for both corporate and individual applicants.
  • Reduced back-and-forth with the FTA.

Why Legacy Partners

With cross-border tax experience across the UAE, and wider markets, we help you obtain the certificate and apply it correctly where it matters in the foreign jurisdiction taxing your income.

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.

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