Why Is It Required?
The TRC is essential for:
- Avoiding double taxation on foreign income.
- Claiming tax benefits in home countries that have treaties with the UAE.
- Demonstrating substance and compliance with international tax laws.
- Enhancing credibility during international financial and legal transactions.
Who Is Eligible?
For Individuals:
- Must reside in the UAE for at least 183 days in the relevant year.
- Must hold a valid UAE residency visa.
- Must have a residential address (tenancy contract or title deed).
For Companies:
- Must be incorporated in the UAE and operating for at least one year.
- Must have audited financial accounts or a UAE bank statement showing active operations.
Benefits of a UAE TRC
- Access to tax exemptions under UAE’s DTAAs.
- Protects income from being taxed in both UAE and your home country.
- Required for foreign investments, bank account openings, and real estate deals.
- Supports corporate structuring for tax-efficient international business operations.
What Taxes Can Be Saved?
- Dividend tax on profits sent back to your home country.
- Withholding tax on royalties, interest, and service payments.
- Capital gains tax in certain jurisdictions.
Note: The TRC alone does not exempt you from UAE Corporate Tax.
For Individuals:
- Passport copy
- Valid Emirates ID
- Residency visa
- Six months UAE bank statement
- Tenancy contract or title deed
- Entry/Exit report from ICP (Immigration)
For Companies:
- Trade License copy
- Lease Agreement (Ejari)
- Audited financial statements
- Valid UAE bank statements
- MOA and Share Certificates
- Immigration report for company partners
How to Apply for UAE TRC?
- The application is made through the UAE Ministry of Finance portal.
- Pay the applicable fees (approx. AED 500–2,000).
- Processing time is usually 3–4 weeks.
Don’t want to deal with the hassle? Email us your documents and our tax advisory team will manage the process end-to-end.
Frequently Asked Questions
Q: Can I save UAE Corporate Tax with TRC?
A: No. TRC doesn’t exempt you from UAE Corporate Tax. However, to minimize foreign tax liability, structure your business with a UAE entity as the shareholder of your foreign company. Always seek advice from your local tax authority.
Q: Can I get TRC without staying 183 days?
A: Technically no. The Ministry of Finance requires a minimum of 183 days of physical presence in the UAE for individuals.
Q: Which countries have tax treaties with the UAE?
A: UAE has treaties with over 140 countries, including the UK, USA, India, Singapore, Germany, and others.
➡ Click here for the full list (official MoF website)
Q: If I don’t earn income in the UAE, do I still pay tax here?
A: No. If you don’t generate any income inside the UAE, your corporate tax liability will typically be 0%, but always consult a UAE tax advisor for clarity.
Conclusion
Obtaining a UAE Tax Residency Certificate is a smart move for both individuals and businesses seeking international tax efficiency and legal protection. It is more than just a certificate—it’s a key to unlocking global tax benefits.
Need Help?
If you're unsure whether you qualify or want assistance applying, our experts at CSPzone can assist you from start to finish.
Get in touch today and secure your TRC hassle-free.
