How to Obtain a Tax Residency Certificate in the UAE in 2026: Instructions, Hidden Nuances, and Real FTA Requirements

The UAE attracts entrepreneurs and investors from around the world primarily due to its uniquely favorable tax regime for both businesses and residents. When choosing this country as your tax jurisdiction, you are required in some cases to document this by obtaining a Tax Residency Certificate, issued by the Federal Tax Authority (FTA). The lawyers at the international consulting firm Antwort Law assist their clients in completing this procedure and successfully obtaining a Tax Residency Certificate (TRC). In this article, we will share the procedure and nuances of this process, based solely on official information, so you can take advantage of all the tax benefits.

According to the FTA, the number of TRC applications increased by 312% from 2021 to 2024, underscoring the TRC's status as the most sought-after tax document in the region and a key tool for international tax optimization. What purposes might this certificate serve you?

• To avoid paying taxes twice;
• To apply for preferential rates; To prove to your foreign tax authority that you are a UAE tax resident.
• With a TRC, you can also confirm your status to banks and, if necessary, submit documents to court or immigration authorities in other countries.

The period for which you can obtain a TRC depends on you. Unlike many countries, here, tax residents can choose any 12-month period, not just the calendar year, which is very convenient if, for example, you move mid-year. Since the FTA only considers residents to have lived in the country for 183+ days during the selected period, the TRC covers the following period:

• either the tax period (current or previous),
• or any 12-month period selected by the applicant.

It is not possible to obtain a TRC for future periods that have not yet begun or for periods longer than 12 months.

To apply for a TRC, you must prepare the following documents confirming your identity, residence in the UAE, economic activity, and housing:

1. Passport
2. Emirates ID
3. Evidence of economic activity: This could be a salary certificate, employment contract, company license, or other proof of income, such as bank statements for the last six months. The FTA is particularly careful in screening those who are not employed or conducting business in the UAE, and there have been cases of refusals due to lack of economic activity.
4. Evidence of housing: for example, an EJARI (rental agreement in Dubai), a 12-month lease agreement, a title deed (if you own the property), and utility bills. It is best not to submit a short-term lease agreement if you have the other documents described above.
5. The entry/exit report from ICA/ICP is the most important document, which must be ordered in advance on the ICP website. It essentially serves as proof of the amount of time you have spent in the UAE.

You can obtain a TRC relatively quickly: within 5 business days from the date of application. However, in practice, the process is faster – within 2-3 days. If you require a paper copy or an international form in addition to the electronic one, the wait will be longer.

The application costs AED 50, which you pay when uploading the application and is non-refundable even if it is rejected. After the application is approved, if an electronic certificate is required, the cost will be:

• AED 500 – if the applicant has a Corporate Tax Number (TRN) (i.e., they are registered as a CT taxpayer).
• AED 1,000 – for an individual without a TRN.
• AED 1,750 – for a legal entity without a TRN.

Paper copy:

• AED 250 per copy.

Please note that a common cause of delays for those applying independently is the fact that they do not pay all fees in full, which prevents the FTA from processing the application.

Despite the apparent simplicity of the procedure, your application may still be rejected for the following reasons:

• insufficient days of actual stay;
• invalid EJARI;
• lease less than 1 year;
• no income or business activity in the UAE;
• mismatch between passport and Emirates ID information;
• incorrectly selected period.

To ensure you receive your TRC, contact Antwort Law, and we will handle this bureaucratic process from start to finish:

• analyze your chances in advance;
• compile the correct set of documents;
• select the optimal 12-month period;
• complete the application correctly;
• communicate with the FTA;
• obtain a certificate and an electronic/paper copy.

As a result, you will receive your TRC quickly and without any hassle.

Lidia Ivanova

International lawyer
Antwort Law