Cabinet Decision No. 85 of 2022 Tax Residency Regulations
UAE Tax Residency Certificate (TRC) Guide
Official guide to proving UAE tax residency — 183-day & 90-day physical presence tests, immigration movement reports, FTA EmaraTax application steps, DTAA protections, and certificate fees.
Proving Legal Tax Residency
The UAE enacted **Cabinet Decision No. 85 of 2022**, establishing formal statutory tax residency definitions for natural persons and juridical entities.
An **FTA Tax Residency Certificate (TRC)** is valid for **1 calendar year** and is essential for preventing double taxation in foreign home countries.
183-Day Physical Presence Test (Standard Test)
| Residency Test Parameter | Requirement & Standard |
|---|---|
| Physical Presence Requirement | Physical presence in the UAE for 183 days or more in a 12-month consecutive period |
| Target Applicant Group | All natural persons (citizens, expat residents, Golden Visa holders) |
| Mandatory Proof Document | Official Exit/Entry Immigration Movement Report issued by ICP or GDRFA Dubai |
Required Application Documents
- 📘 Passport copy & valid UAE Residence Visa copy
- 🪪 Emirates ID copy (front & back)
- ✈️ Official Immigration Exit/Entry Movement Report (from ICP / GDRFA)
- 🏠 Ejari Tenancy Contract or Title Deed proof of residence
- 🏦 6-Month UAE Bank Statement stamped by bank
TRC Fee Structure (FTA)
- 💳 Individual TRC Submission Fee: AED 50
- 💳 Individual TRC Certificate Issuance Fee: AED 500
- 💳 Corporate / Business TRC Issuance Fee: AED 1,750
- ⏱️ Validity Period: 1 Year from issue date
Frequently Asked Questions
An official certificate issued by FTA confirming legal UAE tax residency to claim exemptions under 140+ DTAA treaties.
A natural person is deemed a UAE tax resident if physically present in the UAE for 183+ days in a 12-month period.
Total fee for individuals is AED 550 (AED 50 application + AED 500 certificate fee). For companies, issuance is AED 1,750.
🌐 UAE Double Taxation Avoidance Agreements (DTAA) Guide →🛡️ UAE Personal Income Tax Exemption Guide →
FTA EmaraTax TRC Service
• EmaraTax TRC Application Portal: eservices.tax.gov.ae