Introduction
A Tax Residency Certificate (TRC) is an official document issued by the UAE Federal Tax Authority (FTA), confirming that the applicant—whether a legal or natural person—is a UAE tax resident and is therefore eligible to benefit from the tax relief provisions under applicable DTAA signed by the UAE with other countries.
TRCs serve as evidence that the applicant:
- Is a UAE resident for tax purposes.
- Is subject to tax in the UAE (despite its 0% CT regime on most incomes).
- Seeks to avoid double taxation on cross-border income.
Who Needs a TRC?
- Multinational companies for cross-border income (e.g., dividends, interest, royalties).
- Individuals receiving foreign-sourced income.
- Investors and consultants using UAE entities for international business structuring.
- Family offices and HNIs optimizing global tax exposure.
Eligibility
- Natural Persons: To qualify for a TRC:
- Must be a UAE resident for at least 180 days.
- Must submit a valid annual lease agreement (e.g., Ejari in Dubai).
- Legal Entities: To qualify for a TRC:
- Must be established in the UAE for at least one year.
- Must have audited financial statements certified by an accredited audit firm.
- Offshore companies are ineligible for TRCs due to exclusion under DTAAs.
Exclusions & Limitations
- Offshore entities (e.g., JAFZA Offshore, RAK ICC) are ineligible.
- TRCs are valid only for the requested financial year; reapplication is required annually.
- Incomplete or outdated documents lead to rejection.
How We Can Help
- TRC eligibility assessments.
- Audit preparation and compliance.
- Document collation and application filing.
- Tax treaty advice for global income.
We go beyond every day to deliver excellence to our Clients.
Contact Details
Email: mcacs@mcagulf.com
Telephone (Dubai UAE): +971 4 3319501
Mobile/WhatsApp: +971 50 3865442
Working Hours: 9AM – 6PM, Monday to Friday