A Tax Residency Certificate (TRC), issued by the FTA, is the document that lets a UAE company or individual claim benefits under the UAE's Double Taxation Avoidance Agreements — reduced withholding tax, relief from double taxation, and proof of UAE tax residency to foreign authorities, including in India. Applications require evidence of genuine UAE substance and, for companies, at least one year of operation in most cases. We prepare the application, evidence package and FTA submission, and handle renewals annually.

An official FTA certificate confirming that a company or individual is a UAE tax resident, used to claim benefits under UAE Double Tax Treaties with other countries.

UAE companies and individuals receiving foreign-sourced income (dividends, royalties, interest, fees) who want to claim reduced withholding tax or avoid double taxation under a treaty — including UAE entities with Indian income sources or Indian nationals resident in the UAE.

- Reduced or eliminated withholding tax on foreign-sourced income under treaty rates

- Formal proof of UAE tax residency accepted by foreign tax authorities

- Supports cross-border structuring for groups with UAE and Indian/foreign entities

- Handled annually so certificates don't lapse when needed for a transaction

1. Confirm eligibility (company incorporation period, individual residency days, substance)

2. Compile supporting evidence — lease agreements, bank statements, immigration records

3. Submit the TRC application via EmaraTax with the relevant treaty country specified

4. Track FTA processing and deliver the certificate

Cost Factor ~ Depends on whether the applicant is a company or individual, number of treaty countries/certificates needed, and complexity of the supporting evidence required.

Timeline ~ The FTA typically processes complete TRC applications within 10–15 working days of submission.

1. Who can apply for a UAE Tax Residency Certificate?
UAE-incorporated companies that have been operating for at least one year, and individuals who meet UAE physical-presence residency tests, can generally apply. Free zone and mainland companies are both eligible, subject to meeting the FTA's substance evidence requirements.

2. Can an Indian national resident in the UAE get a Tax Residency Certificate?
Yes, provided they meet the UAE's individual tax residency criteria (typically based on days present and having a permanent place of residence or center of financial interests in the UAE), an Indian national can apply for a UAE TRC. This is commonly used to claim benefits under the UAE-India Double Taxation Avoidance Agreement.

3. How long is a UAE Tax Residency Certificate valid for?
A TRC is typically valid for one year from the date of issuance and covers a specific tax period, so it needs to be renewed annually if you continue to rely on treaty benefits. We track renewal dates for ongoing clients.