The Tax Residence Certificate (TRC) is a certificate issued to eligible government entities, companies, and individuals to take advantage of double taxation avoidance agreements to which the UAE is a signatory.
Eligibility Criteria:
1. NATURAL PERSONS
- The applicant must have been a resident of the UAE for at least 180 days.
- An annual lease agreement officially documented by the competent authorities, such as EJARI in Dubai, municipalities in other Emirates, and free zone authorities must be attached to the application.
Requirements for Applying for Natural Person:
- Select “Natural Person” under “Certificate is for”.
- Select the Country for which the Certificate is applied from the drop-down list.
- Provide required documents like passport copy, UAE residence visa copy, Emirates ID copy, certified copy of the residential lease agreement, source of income, validated bank statements for 6 months from a local UAE bank, a report specifying the number of days the resident has stayed in the UAE, and tax forms if applicable.
2. LEGAL PERSONS
- The legal person must have been established for at least one year to be eligible to apply for a TRC.
- Financial accounts must be audited or prepared by an accredited audit firm and attached with other required documents to the application.
Requirements for Applying for Legal Person:
- Select “Legal Person” under “Certificate is for”.
- Select the Country for which the Certificate is applied from the drop-down list.
- Provide required documents like a copy of the trade license and directors/shareholders’ attachment, establishment contract certified by official authorities, copy of the legal person’s owners/partners/directors’ passports, Emirates IDs, permits of residence, a certified copy of the audited financial accounts, and validated bank statements for 6 months from a local UAE bank, and a certified copy of the lease agreement.