VAT in UAE

Tax Residency Certificate (TRC) UAE

What is Tax Residency Certificate (TRC)?

Tax Residency Certificate TRC UAE is also called as Tax Domicile Certificate to take advantage of double taxation avoidance agreements signed by UAE. A certificate issued for eligible natural and legal persons to benefit from Double Tax Avoidance Agreements (DTAA) on income signed by the UAE.

What are Commercial Activities Certificate?

A certificate issued for a business person to refund VAT paid outside the UAE, whether or not DTAAs are applicable.

Starting from 14th of November - FTA launches Digital Tax Certificate Services

How to Obtain Tax Residency Certificate (TRC) in UAE?

Tax Residency Certificate in UAE or sometimes called a Tax Domicile Certificate is an official certificate or document which is issued by the Ministry of Finance of UAE to either Company inside UAE for at least 1 year of age or an Individual with a UAE residency visa / permanently residing in the UAE for at least minimum of 180 Days.

This Official Certificate is used to fully utilize the advantages of the extensive double tax treaties and to take advantage of double taxation avoidance agreements signed by the UAE with over 76 Countries in the World and this certificate valid for one year from the date of its issue.

This Official Tax Residency Certificate is not Applicable to Offshore Companies (International Business Companies).

The Required Documents for Tax Residency Certificate will depend on the type of Applications: 

REQUIRED DOCUMENTS FOR TAX RESIDENCY CERTIFICATE (COMPANIES):

  • Valid Company Trade License Copy
  • Establishment contract certified by official authorities (if it is not a Sole Company).
  • Shareholders & Manager Passport Copy
  • Shareholders & Manager Residence Visa
  • Shareholders & Manager Emirates ID
  • Certified copy of the latest audited financial Statement/Audit Report
  • Latest and validated 6-month Company bank statement (Stamped by the bank)
  • Certified copy of Company lease agreement or Tenancy Contract
  • Tax forms (if any) from the country in which the certificate is to be submitted.

REQUIRED DOCUMENTS FOR TAX RESIDENCY CERTIFICATE (INDIVIDUALS):

  • Passport Copy
  • UAE Residence Visa Copy
  • Emirates ID Copy
  • A certified copy of (residential) lease agreement or Tenancy Contract Copy
  • Latest Salary certificate.
  • Latest & validated 6-month bank statement (Stamped by the bank)
  • Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity. (must be at least 180 days)
  • Tax forms (if any) from the country in which the certificate is to be submitted.

TIME SPAN

  3-5 working days for Pre-approval processing.

  4-7 working days for the issuance of the Tax Residency Certificate once it is approved.

Terms and Conditions for TRC

1. An Applicant who is a natural person must have been residing in the UAE for at least 180 days.
2. An Applicant that is a legal person must have been established in the UAE for at least one year.

TRC UAE Cost

  • AED 50 for TRC application submission.
  • AED 500 for all tax registrants (Individuals and Companies)
  • AED 1,000 for non-tax registrant natural persons (Individuals)
  • AED 1,750 for non-tax registrant legal persons (Companies)
  • AED 250 for printed TRC

How to apply for TRC in UAE?

To obtain a tax residency certificate, an online process needs to be followed by the applicant. The steps include:

  1. Create an online account in the Ministry of Finance (MoF) portal;
  2. Fill out the application to obtain UAE Tax Residence Certificate;
  3. Once the application is approved, payment needs to be done online.

Xact Auditing will assist you in obtaining a tax residency certificate in UAE. Xact Auditing is one of the most professional and approved audit and accounting firm in Dubai.

Tax Residency Certificate UAE Validity

A Tax Residency Certificate (TRC) is valid for 1 year from the starting date of the financial year. 

Lost, Damaged, or Copy of Original

– Pay 100 Dirhams for issuing a replacement of lost, damaged or copy of original certificate + 3 Dirhams, paid through e-Dirham Card

Xact Services

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