UAE Tax Residency Certificate: What You Need to Understand in Practice

08.06.2026

A Tax Residency Certificate (TRC) is an official document confirming that an individual is recognised as a tax resident of the United Arab Emirates. It is issued by the Federal Tax Authority (FTA).

In practice, a TRC is required when it is necessary to confirm tax status: for applying double tax treaties, working with foreign banks and counterparties, structuring international business, or interacting with foreign tax authorities.

Residence visa ≠ tax residency

One of the most common misconceptions is that an Emirates ID and a residence visa automatically make a person a tax resident of the UAE. This is not the case.

The FTA assesses a combination of factors: how much time a person actually spends in the country, whether they have housing, a bank account, business activity, and whether the UAE represents their real centre of personal and financial interests.

The 183-day rule as the most reliable scenari

UAE legislation provides several grounds for obtaining a TRC, including a 90-day criterion. However, in practice, the most predictable option is spending at least 183 days in the UAE within a 12-month period. This is the easiest to document and is generally less likely to raise questions from either the FTA or foreign tax authorities.

Can a TRC be obtained with 90 days?

In theory - yes. In practice - it depends on the circumstances.

With 90+ days of presence, the FTA additionally evaluates factors such as housing, bank accounts, business ownership or employment, as well as family and financial ties to the UAE. Such cases do exist, but they are less predictable. Therefore, for international structures and significant income, it is generally recommended to rely on 183 days of physical presence.

Required documents

The standard document package includes a passport, Emirates ID, residence visa, proof of UAE address (EJARI or tenancy contract), as well as business or employment documents such as a company trade licence, salary certificate, or employment contract.

A separate important document is the Entry/Exit Report, which records border crossings in the immigration system. This is what confirms the number of days spent in the country. Previously it could be obtained via a mobile app, but now it requires a personal visit to the airport and an Emirates ID.
According to the FTA guidance from October 2024, bank statements are formally no longer mandatory for a DTA application. However, in practice, the portal may still request them, so it is advisable to prepare a 6-month statement from a local bank in advance.

What business owners should consider

A TRC is not a purely formal document. In international tax practice, it is treated as part of the evidence confirming a real tax status. Therefore, when working with international structures, it is important to assess the overall picture: where the person actually lives, where key decisions are made, where assets and operational activities are located, and how their tax position appears in other jurisdictions.

This is particularly relevant for owners of holding companies, IT and digital businesses, crypto structures, international trade, and investment structures.

Practical conclusion

If the goal is to achieve a stable UAE tax residency position, the optimal scenario is: 183+ days of presence in the UAE, a residence visa, housing, a bank account, local business activity, and a documented connection to the UAE supported by both facts and paperwork.

This approach is generally better accepted by both the FTA and foreign tax authorities.

 

 

Disclaimer: This material is for informational purposes only and does not constitute legal advice. Regulatory basis: Tax Resident and Tax Residency Certificate - Tax Procedures Guide TPGTR1, Federal Tax Authority UAE, October 2024.