What is a Tax Residency Certificate (TRC) in UAE
A Tax Residency Certificate (TRC) is a legal document that certifies an individual’s or legal entity’s tax-residency status in the UAE. This certificate enables individuals or companies to benefit from double taxation treaties helping avoid tax on income that might be taxed in another country.
In simple terms, a TRC confirms you are a UAE tax resident and qualifies you to enjoy treaty benefits that prevent double taxation of foreign-sourced income.
Who Can Apply for TRC in UAE
According to the guidance:
Individuals
You may be eligible if you meet the following:
- Primary residence and centre of personal/financial interest in UAE.
- Physical presence in UAE for more than 183 days in the last 12 months or more than 90 days in the last 12 months under certain conditions.
- UAE citizen, GCC national, or expatriate.
- Working or conducting business in UAE.
Legal Entities / Companies
Eligible if:
- They are established and operating in UAE under UAE laws.
- They maintain effective management/control from UAE (even if some ownership resides abroad).
- They have been in existence for at least one year, with audited financial statements.
Important: Offshore companies with no physical presence in UAE are not eligible for TRC.
Documents Required for TRC Application
Depending on whether you apply as an individual or a company, the required documents include:
Individuals
- Passport copy, UAE visa copy, Emirates ID.
- Proof of UAE residence (such as tenancy agreement or utility bills).
- Immigration report showing days spent in UAE.
- Latest salary certificate.
- Bank statements for last 6 months.
Legal Entities / Companies
- Trade licence, Memorandum of Association (MOA).
- UAE bank statements for last 6 months.
- Audited financial statements / tax returns.
- Immigration report of company representatives (if applicable).
Documents Required for TRC Application
- Ensure you meet the eligibility criteria (residency & presence requirements).
- Gather all required documents and convert them to PDF or JPEG format.
- Apply through the online portal of the tax authority (via the official application channel).
- If you are registered under tax (have TRN), enter it; otherwise select “No TRN.”
- Select the type of TRC you need (individual or company, and purpose).
- Fill out application form, upload documents, and pay the application fee.
- After submission, wait for approval. Certificate is typically issued within a few days if requirements are met.
Benefits of Holding a TRC from UAE
- Enables use of Double Taxation Avoidance Agreements (DTAA), avoiding being taxed twice on same income.
- Establishes your UAE-residency status enhancing credibility with foreign clients, banks, or tax authorities.
- Facilitates efficient cross-border tax planning, reducing withholding taxes on dividends, interest, royalties, and other foreign-sourced income.
- Ideal for individuals and legal entities earning income from abroad or having global business operations.
How J K Can Help?
At J K Management Consultancies, we guide you through every step of obtaining your TRC whether you are an individual resident, expatriate, or a UAE legal entity. We offer:
- Eligibility assessment
- Document preparation & review
- Application handling
- Follow-up & certificate delivery
- TRC renewal support
With J K’s professional support, the TRC application becomes smooth, efficient, and error-free saving you time and giving peace of mind for international tax compliance.
Get Started Today
A Tax Residency Certificate in UAE (TRC) is a powerful tool for residents and companies with foreign income or global business. It helps avoid double taxation, proves residency, and boosts credibility internationally.
By following the clear, official process and with support from J K Management Consultancies you can secure your TRC with ease and leverage international tax benefits confidently.
Contact J K Management Consultancies today to start your TRC application process and enjoy seamless UAE tax residency certification.






