UAE Tax Domicile/Tax Residency Certificate
Definition
A Tax Domicile Certificate (TDC), also known as Tax Residency Certificate (TRC), is an official document issued by the UAE Federal Tax Authority (FTA) that confirms an individual’s or entity’s tax residence status in the United Arab Emirates.
Purpose
- Serves as proof of tax residency in the UAE
- Helps avoid double taxation in countries with which the UAE has tax treaties
- Facilitates international business transactions
- Required for claiming tax treaty benefits in other jurisdictions
Eligibility Criteria
To obtain a UAE TRC, applicants must typically:
- Be legally registered/incorporated in the UAE (for companies)
- Have a valid residency visa (for individuals)
- Maintain substantial presence in the UAE
- Demonstrate genuine business activities or employment
Validity and Usage
- Usually valid for one calendar year
- Widely recognized by international tax authorities
- Used in various cross-border transactions and investments
Application Process
- Submit application through the FTA portal
- Provide required documentation
- Pay applicable fees
- Processing typically takes 5-7 working days
Required Documents
- Trade license (for companies)
- Memorandum of Association
- Emirates ID and passport (for individuals)
- Proof of residence
- Bank statements
- Other supporting documents as requested
Benefits
- Enhanced credibility for international business
- Access to tax treaty benefits
- Potential tax savings in other jurisdictions
- Facilitates global trade and investment
