What is a UAE Tax Residency Certificate (TRC)?

A Tax Residency Certificate (TRC) is an official certificate issued by the Federal Tax Authority (FTA) confirming that an individual or company is a legal tax resident of the UAE. TRCs are primarily used to claim tax exemptions under 140+ Double Taxation Avoidance Agreements (DTAAs) signed by the UAE.

What is the 183-day rule for UAE tax residency?

Under Cabinet Decision No. 85 of 2022 on Tax Residency Rules, a natural person is deemed a tax resident of the UAE if their physical presence in the UAE equals or exceeds 183 days within a consecutive 12-month period.

How much does an FTA Tax Residency Certificate cost?

For individuals, applying for a TRC via the EmaraTax portal costs AED 50 application fee plus AED 500 electronic certificate issuance fee (total AED 550). For companies, the issuance fee is AED 1,750.

Home/UAE/Tax Residency Certificate Trc183 Day Guide

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

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FTA EmaraTax Portal & TRC Document Uploads

Fast, secure access to FTA EmaraTax systems to file 183-day TRC applications and upload tenancy records without drops.

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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