UAE Tax Residency
Certificate.
Officially evidence that you are a tax resident in the United Arab Emirates. We explain the requirements (the 183-day rule, the 90-day test and the centre of vital interests), the documentation you need and how to apply for the TRC with the Federal Tax Authority.
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When are you a tax resident in the United Arab Emirates?
Check step by step whether you meet the requirements to be a tax resident in the UAE, under Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 27 of 2023. Answer Yes or No at each question of the tree.
Three pathways to be a
tax resident in the United Arab Emirates.
The 183-day rule.
If you are physically present in the UAE for 183 days or more within a 12-month consecutive period, you are a tax resident. The activity carried out during those days is irrelevant. This is the main pathway and the most solid one before the FTA.
The 90-day test.
With 90 days or more of presence you can also qualify, provided you are a UAE or GCC national or hold a valid residence permit and, in addition, you have a permanent place of residence or carry on employment or a business in the UAE.
Centre of vital interests.
You are a tax resident if your usual or principal place of residence and the centre of your financial and personal interests are both in the UAE: employment, business, investments and family and social ties.
How days are counted
and what actually counts.
Any day (or any fraction of a day, however brief) you spend in the UAE counts as a full day. The days do not need to be consecutive.
"Being present" means being inside the borders of the UAE. The day count is identical for the 183-day test and the 90-day test.
A house, apartment or furnished room available to you on a continuous and regular basis. It may be rented or assigned (ownership and rent are not required), but a hotel booked occasionally does not count.
A contract with an employer established or recognised in the UAE, under its direction and for remuneration. Full-time or part-time, fixed-term or indefinite contracts are valid. Volunteer work does not count.
An activity carried out on a regular, continuous and independent basis: industrial, commercial, professional, vocational or service-based. Generating profit is not required for an activity to qualify as a business.
If you remain in the UAE due to an unforeseeable and involuntary event (a national emergency, a serious illness), those days may be excluded from the physical presence count.
How to apply
for the TRC.
Six steps: from confirming which residency pathway you meet to receiving the electronic certificate issued by the FTA.
- 01
Confirm that you meet a pathway
We verify which of the three criteria (183 days, 90 days or centre of interests) you meet, and for which 12-month period.
- 02
Define the period
The 12-month period applied for must be the current one or one already elapsed. It cannot be requested for a future period.
- 03
Gather the documentation
Emirates ID and residence visa, or passport and entry/exit report, together with the evidence required by your pathway: home, employment or business.
- 04
Create the EmaraTax account
A profile is created or used on the FTA EmaraTax portal and the "Tax Residency Certificate" service is selected from the available services.
- 05
Submit the application and pay the fees
The period, address and purpose are completed, the documentation is uploaded and the fees are paid. Any clarification requests from the FTA are addressed promptly.
- 06
Receive the certificate
The FTA issues the electronic Tax Residency Certificate in around 5 business days from receipt of the complete application. It is downloaded as a PDF.
How much it costs and how long it takes.
Official fees of the Federal Tax Authority for an individual. It is advisable to confirm the current amounts on the official FTA portal before applying.
Application fee
50 AED upon submitting the application on EmaraTax. It is a non-refundable fee.
Issuance fee
1,000 AED for an individual not registered for Corporate Tax. It is 500 AED if the person is registered with the FTA under a TRN.
Printed copy
An additional 250 AED for each physical copy of the certificate. The electronic PDF certificate is valid on its own.
Issuance timeline
Around 5 business days from receipt of a complete application by the FTA, not including the time spent responding to clarification requests.
Validity
The certificate covers a specific 12-month period. It is not renewed automatically: each year requires a fresh application.
Period available
Only the current period or one already elapsed. The FTA does not certify a future tax residency.
Documentation by your pathway.
The documentation varies depending on the residency criterion you meet. The FTA may request any additional supporting evidence it considers necessary to decide.
183-day pathway
- Identity and residence
- Emirates ID and residence visa.
- Alternative
- Copy of the passport and entry/exit report from the federal identity authority (ICP) or competent entity.
- Statement of reasons
- Statement explaining the reasons why you have been physically present in the UAE for 183 days or more.
90-day pathway
- Identity and residence
- Emirates ID and residence visa (if not already embedded in the Emirates ID); or copy of the passport and entry/exit report.
- Proof of employment or business
- Source of income in the UAE; salary certificate or employment contract with a UAE employer; or evidence of an ongoing relationship with a single payer (excluding voluntary roles); or proof of being the holder or operator of a business in the UAE; or any other evidence demonstrating employment or economic activity in the country.
- Or proof of a permanent place of residence
- A house, apartment or furnished room available to you on a continuous basis: a certified tenancy contract, another long-term contract, a signed statement by the owner confirming ongoing access, or a title deed accompanied by a utility bill (water, electricity or gas) in your name.
Centre of interests pathway
- Identity and residence
- Emirates ID and visa, or copy of the passport and entry/exit report.
- Financial and personal interests
- A written statement explaining why your interests are in the UAE, with all the supporting evidence: Emirates IDs and entry/exit reports of close family members, club memberships, relevant bank statements, social and professional commitments and ties, and so on.
- Usual place of residence
- Evidence that your usual or principal place of residence is in the UAE. It is the country where you live as part of your routine and spend the most time, considering the frequency, duration and regularity of stays. The FTA also accepts a certified tenancy contract, other long-term contracts for each property where you reside, a signed statement by the owner, or a title deed accompanied by a utility bill in your name.
- Source of income (where applicable)
- Salary certificate, share certificate, Trade Licence, savings or other evidence of income.
Why you need the TRC.
The certificate is not just a formality: it is the proof that connects your life in the UAE with your tax situation in your country of origin.
Evidence your tax residency
Official proof before banks, authorities and third parties that you are a tax resident in the UAE for a specific period.
Change of tax residency
A standard element when arranging the move of your tax residency to the UAE and documenting the change before the tax authority of the previous country.
Banking and compliance
A standard document for account openings, KYC reviews and international compliance processes.
FATCA / CRS
Supporting evidence in automatic information exchange processes: banks and institutions verify your declared tax residency.
Procedures in your country of origin
Used to evidence before the tax authority in your country that your tax residency is in the UAE, especially when filing your exit return as a former resident.
Official FTA document
Issued by the Emirati tax authority itself, with validity for a specific 12-month period.
Key terms of tax residency in the United Arab Emirates.
Quick reference for the concepts you will encounter when applying for the Tax Residency Certificate with the FTA.
TRC (Tax Residency Certificate)▸
Tax Residency Certificate. Official document issued by the FTA evidencing that a person is a tax resident in the UAE for a 12-month period.
FTA▸
Federal Tax Authority. UAE Federal Tax Authority. Competent body that reviews the application and issues the Tax Residency Certificate.
EmaraTax▸
Digital portal of the FTA where the applicant's profile is created and the Tax Residency Certificate application is processed.
Cabinet Decision No. 85 of 2022▸
Regulation defining the tax residency criteria in the UAE. Article 4 sets out the three residency pathways for individuals.
Tax Resident▸
An individual who meets at least one of the three tax residency criteria set out in Article 4 of Cabinet Decision No. 85 of 2022.
183-day rule▸
Main pathway for tax residency: being physically present in the UAE for 183 days or more within a 12-month consecutive period. The activity carried out is irrelevant.
90-day test▸
Alternative pathway: 90 days or more of presence, plus a legal right to reside in the UAE and, in addition, a permanent place of residence or employment or business in the UAE.
Permanent Place of Residence▸
Permanent place of residence: a house, apartment or furnished room available to the person on a continuous and regular basis. It may be rented or assigned; ownership is not required.
Centre of financial and personal interests▸
The country where the person's employment, business, investments and closest family and social ties are concentrated.
Tax period▸
The 12-month period for which the certificate is requested and is valid. It must be the current one or one already elapsed; never a future period.
Exceptional circumstances▸
Unforeseeable and involuntary events that prevent the person from leaving the UAE. Days of presence caused by them may be excluded from the count.
Emirates ID▸
Emirati identity card. Together with the residence visa, it is one of the standard supporting documents for the TRC application.
GCC▸
Gulf Cooperation Council: Saudi Arabia, Kuwait, Bahrain, Qatar, Oman and the UAE. Nationals of these countries access the 90-day test on the same basis as UAE nationals.
AED▸
Emirati Dirham, official currency of the UAE. Fixed exchange rate approximately 1 USD = 3.67 AED.
What people ask us most.
What is the UAE Tax Residency Certificate (TRC)?
It is the official document issued by the Federal Tax Authority (FTA) that certifies that a person is a tax resident in the UAE for a specific 12-month period. It is used to evidence your tax residency before banks, tax authorities in your country of origin and international compliance processes.
How many days do you need to spend in the UAE to be a tax resident?
The main pathway is to be physically present for 183 days or more within a 12-month consecutive period. With 90 days or more it is also possible, provided you have a valid residence permit (or UAE or GCC nationality) and a permanent place of residence, employment or business in the UAE.
Can I be a tax resident with only 90 days in the UAE?
Yes, if you have been at least 90 days in a 12-month period and meet two conditions at the same time: holding the legal right to reside in the UAE (a valid residence permit or UAE or GCC nationality) and, in addition, having a permanent place of residence available or carrying on employment or a business in the UAE.
I spent more than 90 days in the UAE as a tourist. Am I a tax resident?
No. Entering on a tourist visa does not grant the legal right to reside in the UAE, and staying in hotels does not count as a permanent place of residence because it is not available on a continuous basis. Without a residence permit and without a home, employment or business in the UAE, the 90-day test is not met.
How much does the certificate cost and how long does it take?
The FTA charges an application fee of 50 AED and an issuance fee of 1,000 AED for an individual not registered for Corporate Tax, plus 250 AED for each printed copy. The electronic certificate is issued in around 5 business days from the complete application. It is advisable to confirm the current fees on the official FTA portal.
For which period can I apply for the TRC?
For the current tax period or one already elapsed. It cannot be requested for a future period because the FTA cannot certify a residency that has not yet occurred. In addition, it is not renewed automatically: each year requires a fresh application.
Does the TRC help to evidence that I ceased to be a tax resident in my country of origin?
The TRC evidences your tax residency in the UAE for a specific period. Combined with the change-of-residence procedures before the tax authority of your country of origin (returns, forms and specific notifications), it is the standard proof that your tax residency is in the UAE. The exact effect depends on the rules of the country of origin.
Can I apply for the double taxation treaty TRC with Spain?
No. The United Arab Emirates does not issue the treaty certificate to Spanish nationals, even though a DTA is in force between the two countries. The available route is to obtain the ordinary TRC (for domestic purposes) and use it to evidence your tax residency in the UAE before the Spanish tax authority under the treaty rules.
The trust of those who already
work with us
Evidence your tax
residency in the UAE with
professional support.
Book an initial consultation with no commitment. We review which of the three pathways you meet, prepare the documentation and submit your Tax Residency Certificate application to the FTA from start to finish, in English or Spanish.
Book a consultation →Dubai Marina, UAE