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Tax residency certificate in dubai

A Tax Residency Certificate (TRC) In Dubai, also known as a Tax Domicile Certificate, is an official document issued by the UAE’s Federal Tax Authority (FTA). It establishes an individual or entity’s tax residency status, enabling them to benefit from the UAE’s Double Taxation Avoidance Agreements (DTAA) with other countries.

Who Needs a Tax Residency Certificate?

Obtaining a TRC is essential for:

  • Individuals: Residents who have lived in the UAE for at least 183 days and seek to avoid double taxation on income earned internationally.

  • Companies: Businesses incorporated in the UAE and operational for a minimum of one year, aiming to benefit from tax treaties and avoid taxation in multiple jurisdictions.

Timeframe for Obtaining a TRC

The process of acquiring a Tax Residency Certificate typically involves:

  1. Pre-approval Review: Approximately 4-5 business days for the FTA to assess the application and supporting documents.

  2. Certificate Issuance: Once approved, the TRC is usually issued within a few weeks.

The certificate is valid for one year from the date of issuance and must be renewed annually to maintain its benefits.

Cost of Obtaining a Tax Residency Certificate

The fees for a TRC in the UAE are as follows:

  • Application Submission Fee: AED 50

  • Service Fees:

    • Tax Registrants: AED 500

    • Non-Tax Registrant Individuals: AED 1,000

    • Non-Tax Registrant Legal Entities: AED 1,750

For printed certificates, an additional fee of AED 250 per hard copy applies.

How to Apply for a Tax Residency Certificate

Applicants can obtain a TRC through the following steps:

  1. Account Creation: Register on the FTA’s EmaraTax platform.

  2. Application Submission: Complete the application form and upload the required documents, which may include:

    • Valid trade license (for companies)

    • Passport and Emirates ID copies

    • Certified lease agreement or tenancy contract

    • Audited financial statements (for companies)

    • Bank statements for the past six months

  3. Fee Payment: Pay the applicable fees online.

  4. Review and Approval: The FTA will review the application and, upon approval, issue the TRC.

For expert guidance on the application process, consult experienced tax professionals. Visit our Corporate Tax Services in the UAE page for related services. Refer to the Federal Tax Authority’s Tax Residency Certificate Service for official updates.

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