Tax Residency Certificate UAE

TRC Application for Businesses & Individuals

Back to all services

What is a UAE Tax Residency Certificate?

A Tax Residency Certificate (TRC) is an official document issued by the UAE Ministry of Finance. It confirms that an individual or business is a tax resident of the UAE. The TRC is used to claim benefits under the UAE's double taxation avoidance agreements (DTAs).

The UAE has signed DTAs with over 140 countries. These agreements reduce or eliminate withholding taxes on dividends, interest, royalties, and other income. A TRC is the key document required to claim these treaty benefits.

Key Benefits of UAE TRC

  • Claim reduced withholding tax rates under double tax treaties
  • Avoid double taxation on income earned in treaty countries
  • Enhance credibility with foreign tax authorities
  • Required for claiming treaty benefits officially

Who Can Apply for a UAE TRC?

For Businesses

  • Companies registered in the UAE (mainland and free zone)
  • Must have a valid trade license
  • Must have been operating for at least 1 year
  • Must have a physical office in the UAE

For Individuals

  • UAE residents with valid residency visa
  • Must have resided in UAE for at least 180 days in the relevant tax year
  • Must have sufficient ties to the UAE (employment, accommodation, family)

Required Documents for TRC Application

For Companies

  • Valid trade license (current year)
  • Certificate of incorporation
  • Memorandum of Association
  • Audited financial statements
  • Office lease agreement
  • Bank statements (last 6 months)
  • Board resolution authorizing TRC application
  • Passport copies of directors and shareholders

For Individuals

  • Valid UAE residence visa
  • Emirates ID
  • Passport copy
  • Entry/exit records from UAE immigration
  • Tenancy contract or accommodation proof
  • Bank statements showing UAE residency
  • Employment contract or salary certificate

TRC Application Process

  1. Eligibility assessment: We confirm your eligibility based on residency duration and activity.
  2. Document collection: We prepare and review all required documents.
  3. Ministry portal submission: We submit your application on the Ministry of Finance portal.
  4. Application tracking: We monitor progress and respond to any queries.
  5. Certificate delivery: TRC is issued digitally and can be attested/apostilled if required.

Processing Time

TRC applications typically take 5-10 working days after document submission. Complex cases may take longer. Apostille and attestation add additional time.

UAE Double Tax Treaties

The UAE's DTA network is one of the largest in the world. Key countries with UAE DTAs include India, UK, France, Germany, China, Singapore, USA, and over 130 others. The TRC allows UAE residents to legally reduce their tax burden in these countries.

For example, a UAE company receiving dividends from an Indian subsidiary can use the TRC to claim a reduced 5-10% withholding tax instead of the standard 20% rate under the India-UAE DTA.

Is TRC mandatory for all businesses?

No, TRC is not mandatory. It is required only when you need to claim double tax treaty benefits in a foreign country or prove UAE tax residency to a foreign authority.

How long is the TRC valid?

A UAE TRC is valid for the specific tax year it is issued for. Most TRCs are valid for one calendar year. You need to renew it annually if you continue to claim treaty benefits.

Can free zone companies apply for TRC?

Yes. Free zone companies can apply for TRC provided they have a physical office, valid trade license, and have been operating for at least one year. We assist many free zone businesses in obtaining their TRC.

What is the cost of TRC application?

The Ministry of Finance charges AED 2,000 per certificate for companies and AED 1,000 for individuals. Additional costs apply for attestation or apostille. Our service fee covers the complete application process.

Do I need to be in the UAE to apply for TRC?

No. We can handle the complete application remotely on your behalf. You only need to provide the required documents digitally.

Why Choose Apex FinConsultants for TRC?

  • End-to-end TRC application management
  • Expert eligibility assessment
  • Document preparation and review
  • Fast processing through Ministry of Finance portal
  • Apostille and attestation coordination
  • Available for companies and individuals across all Emirates

Need a Tax Residency Certificate?

Claim your double tax treaty benefits. Let our experts handle the complete TRC application.

Book a Consultation

Related Services

Get Expert Advice
Chat on WhatsApp