What is a Tax Residency Certificate?

A Tax Residency Certificate (TRC), also known as a Tax Domicile Certificate, is an official document issued by the Federal Tax Authority confirming that an individual or company is a UAE tax resident for a specific 12-month period. With the UAE's network of over 130 double taxation treaties, a TRC is the key document that unlocks reduced withholding tax on dividends, interest, and royalties received from abroad — but qualifying for one has become more particular as the UAE's tax framework has matured. Ampsy Consultancy manages your eligibility assessment and EmaraTax submission from start to finish.

What's Involved in Getting Your TRC

Eligibility Assessment: For individuals, we confirm whether you meet the 183-day physical presence test or the qualifying 90-day test with sufficient ties to the UAE.

Corporate Substance Review: For companies, we assess whether board decisions, authorised signatories, and genuine operations are based in the UAE, as the FTA now expects real economic substance, not just a registered address.

Documentation Preparation: Passport and visa copies, Emirates ID, proof of residence, and bank statements for individuals; trade licence, MOA, audited financials, and lease agreements for companies.

EmaraTax Submission: We handle the full application through the FTA's EmaraTax portal, including selecting the correct certificate type — domestic purpose or treaty purpose for a specific country.

Corporate Tax TRN Coordination: Since holding a valid Corporate Tax Registration Number is now compulsory for company TRC applications, we make sure your registration is in order before you apply.

Avoid the Treaty Denial Trap

A common and costly mistake is applying under the wrong test, or presenting a domestic-purpose certificate to a foreign tax authority expecting a treaty-purpose one — this can result in the certificate being rejected internationally, leaving you exposed to double taxation you thought you'd avoided. Ampsy Consultancy makes sure your application matches its actual purpose from the outset.

Need help securing your UAE Tax Residency Certificate? Call Ampsy Consultancy today to get expert consultation!

(FAQs)

Frequently Asked Questions

Individuals generally qualify by meeting a 183-day physical presence test, or a 90-day test combined with UAE/GCC nationality or residency and a permanent place of residence or business in the UAE. Companies qualify if they're incorporated under UAE law and can demonstrate genuine management and operations here, such as UAE-based decision-making, signatories, and staff.

Holding a valid Corporate Tax TRN has become compulsory for corporate TRC applications. Companies applying without one face higher fees and increased FTA scrutiny, so we confirm your corporate tax registration is complete before submitting your TRC application.

A TRC is issued for a specific 12-month period and must be renewed for each period you need coverage. New companies generally need to have been established for a period of time before applying, though current FTA guidance allows applications a few months into an active tax period rather than requiring a full year to pass first.

A domestic-purpose TRC confirms UAE tax residency under UAE law alone. A treaty-purpose TRC is issued for a specific partner country and is what you need to actually claim benefits under that country's double taxation agreement with the UAE. Applying under the wrong one is a common reason certificates get rejected by foreign tax authorities, so we confirm the right type before filing.

Ampsy Consultancy LLC

Business setup, legal consulting, and company formation for entrepreneurs establishing their presence in the UAE.

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