To obtain a Tax Residency Certificate or Tax Domicile Certificate in the UAE, eligible government entities, legal persons and resident individuals can apply to the FTA from 14 November 2020. Mainland and Free Zone entities are also eligible to apply for the certificate. However, offshore companies may not be eligible to apply for TRC in the UAE since they do not have a physical presence in the country.
The Tax Residency Certificate or Tax Domicile Certificate is generally issued within 3-5 days for individuals and 3-7 days for companies after the submission of a complete application.
The validity of the tax residency certificate in Dubai is one year from the date of issue. Corporates and individuals can use the Tax Residency Certificate also known as Tax Domicile Certificate for one specific country at a time. Application for multiple certificates can also be made based on specific requirements.
The company license in addition to partners’ names should be attached including any previously mentioned documents.
The application should accompany a copy of Marriage Certificate plus a copy of passports and permits of residence for the married couple including the salary certificate and employment contract of the husband. Any other documents related to the husband and submitted previously must also be attached.
100 Dirhams plus 3 Dirhams, paid through e-Dirham Card for application submission and 2,000 Dirhams plus 3 Dirhams paid through e-Dirham Card for issuance of cards.
For applying, 100 Dirhams plus 3 Dirhams paid through e-Dirham Card and for issuing the certificate, 10,000 Dirhams plus 3 Dirhams, paid through e-Dirham Card.
This streamlined format clarifies the application criteria, processing times, and fees associated with obtaining a Tax Residency Certificate in Dubai.
An individual is considered a tax resident of the UAE under the resolution if they meet any of the following criteria:
The Federal Tax Authority (FTA) is responsible for implementing the new tax residency test and for issuing Tax Residency Certificates (TRCs) in accordance with these guidelines. It is important to note that the process and documentation requirements for obtaining a TRC may undergo significant modifications. For those seeking to understand the new statutory definition or to obtain a TRC, consulting with a leading tax adviser in the UAE is highly recommended.
The UAE has established double taxation avoidance agreements (DTAAs) with numerous countries. By obtaining a Tax Residency Certificate (TRC), you can access the benefits of these agreements, preventing the same income from being taxed both in the UAE and your home country.
A Tax Residency Certificate enables tax exemptions and additional benefits for your import and export activities, enhancing your business’s competitiveness and profitability.
The Tax Residency Certificate acts as recognized proof of your tax residency in the UAE, useful for activities like opening bank accounts or meeting regulatory reporting requirements.
Possessing a TRC affirms your adherence to UAE tax regulations, enhancing your business’s credibility and transparency with partners and potential investors.
The Tax Residency Certificate facilitates international business by enhancing cross-border relationships. It is available for both individuals and corporates, allowing each to obtain separate certificates.
Tax Resident certificate (TRC), also known as Tax Domicile Certificate (TDC) is an official document issued by the Ministry of Finance of UAE to either a Company or an Individual with UAE residency visa / permanently residing in the UAE for a minimum of 180 Days.
The TRC offers tax advantages of the Double Taxation Avoidance Agreements (DTAA) signed by the UAE with more than 76 Countries in the World where foreign-sourced income is not subjected to double taxation.
The certificate is valid for one year from the date of its issue.
No, the TRC alias TDC is not Applicable to Offshore Companies or International Business houses.
Documents are required for Tax Residency Certificate and depend on the type of Application viz. a company or an individual.
The documents required are Valid company Trade License Copy, Passport Copies of shareholders & Manager Copies of Residence Visa, Shareholders’ and the Manager’s Emirates ID, Certified copy of the latest audited financial Statement and Audit Report, Latest and validated 6-month Company bank statement, Certified copy of Company lease agreement or Tenancy Contract and Tax forms, if any from the country of origin.
The documents required for individuals are Passport Copy, the UAE Residence Visa Copy, Emirates ID Copy, a certified copy of residential lease agreement or Tenancy Contract Copy, latest Salary certificate and validated last 6-months bank statement, a report from the General Directorate of Residency and Foreigners Affairs specifying the number of days the resident has been staying in the UAE, applicable tax forms from the country in which the TDC is to be submitted.
For lost, damaged, or an extra copy of origin you have to pay 100 Dirhams for issuing a replacement of lost, damaged or copy of original certificate plus 3 Dirhams, paid through e-Dirham Card.
Yes, a residential address in Dubai is mandatory.
No, a UAE bank personal account is mandatory and should be held for a minimum of 6 months.
Yes, you can get one provided there is documented evidence of holding a valid bank account, a residential address and staying in Dubai during that period.
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