How long is a TRC valid?

Typically one fiscal year or the period shown on the certificate. A fresh TRC is usually required for each new period in which treaty relief is claimed.

Can offshore/IBC entities obtain a TRC?

Generally no. A TRC is intended for UAE tax residents with substantive presence such as onshore/Mainland/Free Zone entities meeting conditions.

Do individuals need 183 days in the UAE?

Presence tests can vary by rule set and period; 180+ days is a common threshold. Cases are evaluated against current criteria for the relevant year.

Will a TRC guarantee treaty benefits?

A TRC is primary proof of residency, but foreign authorities may request additional forms or evidence. We guide on typical supporting documentation.

Tax Residency Certificate (UAE TRC)

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Tax Residency Certificate

What is a UAE Tax Residency Certificate?

A UAE Tax Residency Certificate (TRC), issued by the Ministry of Finance (MoF), confirms a company or individual is a UAE tax resident for a defined period. This enables claims under UAE Double Taxation Agreements (DTAs)—commonly reducing or eliminating withholding taxes on dividends, interest, royalties, and services income. For end-to-end compliance, we can align your TRC with Corporate Tax Advisory, VAT Compliance, and Accounts & Bookkeeping.

We manage the full TRC lifecycle—eligibility assessment, documentation, MoF portal submission, and follow-through—so you stay compliant and maximize treaty relief. If you’re setting up a new entity, we also coordinate with LLC Registration & Compliance.

Eligibility at a glance

Companies

Incorporated/registered in the UAE (Mainland or Free Zone)
Typically 12+ months of UAE operation
Valid trade license & lease/Ejari/utility proof
Active UAE bank account & accounting records (internal audit friendly)

TRC is not generally available to offshore/IBC entities.

Individuals

Valid UAE residency (Emirates ID & visa)
Substantive presence (e.g., 180+ days in UAE during the period)
UAE address & active bank account
Evidence of income/employment/business

Documents you’ll typically need

For Companies

Trade license, MoA/Share certificates
Lease/Ejari & recent utility bill
Bank statements (6–12 months)
Audited/management financials (bookkeeping synced)
Immigration & tax records (as applicable)

For Individuals

Passport, visa, Emirates ID
Tenancy contract & utility bill
Bank statements (6–12 months)
Salary certificate/employment contract or trade license (if self-employed)
Entry/exit report (residency days)

Exact requirements vary by case and treaty partner expectations—we’ll tailor the checklist and align with Corporate Tax or VAT needs if requested.

Our process

Eligibility review — Assess your facts against UAE TRC rules and intended treaty use-case (dividends/interest/royalties/services).
Document preparation — Curated checklist, formats, attestations if needed; coordinate with Virtual CFO for complex structures.
MoF portal filing — Application creation, uploads, fee guidance, and tracking.
Follow-through — Respond to clarifications and manage status until decision.
Certificate issuance — TRC issued for the specified period (typically valid for one year); map to relevant DTA article for downstream submissions.

Need support with bank or foreign tax-office formats? We prepare treaty packs and can pair this with Project Report Preparation where financial narratives are required.

TRC — Frequently Asked Questions

Typically for one fiscal year/period specified on the certificate. A new TRC is usually required for each period where treaty relief is sought.

Generally no. TRC is meant for UAE tax residents with substantive presence—onshore/Mainland/Free Zone entities meeting conditions.

Presence tests can vary; 180+ days is a common threshold. We evaluate your pattern against current rules for the relevant period.

A TRC is a primary proof of residency, but the foreign jurisdiction may ask for additional forms/substantiation. We guide you on typical requirements.

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