A Tax Residency Certificate (TRC), also known as a Tax Domicile Certificate, is an official document issued by the Federal Tax Authority (FTA) in the UAE. This certificate is used by eligible companies and individuals to take advantage of the Double Taxation Avoidance Agreements (DTAA) that the UAE has signed with numerous countries. By proving that you are a tax resident of the UAE, a TRC helps you avoid paying income tax on the same earnings in two different countries.
To be eligible for a TRC, individuals must have been a resident of the UAE for at least 180 days, while companies must have been in operation for a minimum of one year.
Requirements for Individuals
- Passport and Visa: A copy of your passport and a valid UAE visa that was issued at least 180 days prior to the application.
- Emirates ID: A copy of your Emirates ID.
- Bank Statements: Personal bank statements from a UAE bank for the last six months, stamped by the bank.
- Proof of Income: A document proving your source of income in the UAE, such as an employment agreement, salary certificate, or a share certificate if you are a business owner.
- Entry and Exit Report: An immigration report from the General Directorate of Residency and Foreigners Affairs (GDRFA) detailing all entries and exits from the UAE.
- Proof of Residence: A certified copy of your tenancy contract (Ejari) or a title deed, which must be valid for at least three months prior to the application.
Requirements for Corporations
- Trade License: A valid copy of the company’s trade license. The company must have been in operation for at least one year.
- Proof of Office: A certified copy of the company’s tenancy contract or a title deed for its physical office, valid for at least three months prior to the application.
- Financial Documents: The latest certified audited financial statement and the company’s bank statements from a UAE bank for the last six months.
- Memorandum of Association: A copy of the company’s Memorandum of Association (MOA).
- Corporate Documents: Copies of passports, valid visas, and Emirates IDs for the company’s director, manager, and authorized signatories.