Legislative Framework for UAE Corporate Tax Residency
Enacted under Cabinet Decision No. 85 of 2022 in conjunction with Federal Decree-Law No. 47 of 2022 on Corporate Tax, corporate tax residency is formally regulated by the Federal Tax Authority (FTA).
A corporate entity incorporated in the UAE or operating its Place of Effective Management and Control (POEM) within the country qualifies for a Corporate TRC. This certificate is crucial for businesses evaluating 9% Corporate Tax & Freezone QFZP Exemptions and claiming international DTAA treaty benefits.
Evaluate Corporate TRC Eligibility
Eligible for Corporate Tax Residency Certificate (TRC)
Your company meets FTA Cabinet Decision No. 85 criteria: active UAE trade license, physical office lease, and audited financial statements for the preceding 12 months.
Corporate TRC Summary
| Validity: | 1 Year (Renewable) |
| Issuing Authority: | Federal Tax Authority (FTA) |
| Primary Purpose: | DTAA Treaty Relief / POEM Proof |
Interlinked UAE Compliance Portals
Frequently Asked Questions (Corporate TRC)
A Corporate Tax Residency Certificate (TRC) is an official document issued by the Federal Tax Authority (FTA) confirming that a company is a tax resident in the UAE, enabling it to claim double taxation treaty (DTAA) relief in foreign countries.
Under Cabinet Decision No. 85 of 2022, a company is considered a UAE tax resident if it was incorporated or established under UAE laws, OR if its Place of Effective Management and Control (POEM) is located in the UAE.
Yes. Free Zone entities (such as DMCC, IFZA, Meydan, SHAMS) are eligible for Corporate TRCs provided they maintain a physical office, active trade license, and audited financial statements under our Mainland vs Free Zone Setup Guide.
A Corporate TRC is valid for one year from the date of issue and can be renewed annually through the FTA online portal.
FTA VerifiedOfficial Tax Residency Source
• Federal Tax Authority (FTA Tax Residency Portal): tax.gov.ae