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Cabinet Decision No. 85 of 2022 & FTA Verified

UAE Tax Residency Certificate (TRC) Guide

Determine your legal tax residency status in the United Arab Emirates and access Federal Tax Authority (FTA) certification guidelines for international DTAA tax relief.

Evaluate Your UAE Tax Residency

Required Documents for FTA TRC Application

  • Entry & Exit Report: Official ICP/GDRFA report logging all travel dates.
  • Identity Proof: Valid Passport, Residence Visa copy, & Emirates ID card.
  • Proof of Accommodation: Certified Ejari lease agreement or property deed.
  • Financial Proof: 6 consecutive months of stamped UAE bank statements.
  • Income Source: Salary certificate or commercial trade license copy.
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Tax Residency Rules Comparison

Primary Rule:183+ Days physical presence
Secondary Rule:90+ Days + Visa + Primary Home / Ties
Issuing Authority:Federal Tax Authority (FTA)
TRC Validity:1 Year from selected date

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Frequently Asked Questions (FTA)

Under UAE Cabinet Decision No. 85 of 2022, an individual is a UAE Tax Resident if they meet either: (1) Primary test of physical presence in the UAE for 183 days or more in a 12-month period, or (2) Secondary test of physical presence for 90 days or more in a 12-month period if they hold a valid UAE residence visa and maintain a primary residence or business in the UAE.

Applications are submitted online via the Federal Tax Authority (FTA) portal. Applicants must submit a passport copy, valid Emirates ID, residence visa, entry/exit report from ICP/GDRFA confirming physical days, certified residential lease (Ejari), and 6 months of UAE bank statements.

Yes. The UAE has signed Double Taxation Agreements (DTAA) with over 130 countries including the UK, India, Germany, France, and Singapore to prevent dual taxation on income, pensions, and capital gains.
FTA VerifiedOfficial Tax Source

UAE Federal Tax Authority (FTA): tax.gov.ae