How to Get a UAE Tax Residency Certificate (TRC): Eligibility, Documents & Process 2026

In simple terms, the UAE Tax Residency Certificate is an official document issued by the UAE Federal Tax Authority. This helps confirm that the individual or entity holding this certificate is a tax resident of the UAE for the specified period. The TRC, as a document, is useful; in fact, it is non-negotiable for people who want to claim the applicable tax benefits under the DTAA.

For citizens of India living in the UAE, a TRC is an essential document when dealing with Indian income tax residency, double taxation, and other applicable DTAA benefits. However, just holding a UAE residence visa does not guarantee that you qualify for a Tax Residence Certificate.

The UAE Federal Tax Authority's current 2026 guidelines state the routes of different eligibility depending on the individual's UAE presence, residence, and financial and personal connections.

In this blog, we will understand how, as an NRI living in the UAE, you can get the relevant tax residency certificate.

What is a UAE Residency Certificate?

The UAE TRC, an abbreviation of tax residency certificate, is legitimate evidence of UAE tax residency for a specified period.

The FTA here issues the TRCs for:

1. For the purpose of claiming applicable treaty benefits under the India-UAE double taxation avoidance agreement.
2. For purposes other than the DTAA, where proof of UAE tax residency is needed for another purpose.

For an Indian resident living and working in the UAE, the DTAA purpose certificate will be particularly relevant when claiming benefits under the India-UAE DTAA.

Who Is Eligible For A UAE Tax Residency Certificate?

The eligibility for a TRC depends on the individual's circumstances and the type of certificate.

1: Individual present in the UAE for 183 days or more

For a natural person applying for a TRC for DTAA purposes, the eligibility requirements depend on the relevant treaty and applicable UAE tax-residency rules. For the India-UAE DTAA, the treaty's residence provisions should be checked separately.

The applicant here will also need an Emirates ID or the passport together with an official entry/exit report.

2: Individuals present for 90-182 days

A person who has spent 90 to 182 days in the UAE may also be eligible for the FTA under certain circumstances.

The Federal Tax Authority Requires Evidence such as:

• The Emirates ID and passport
• Official entry and exit report
• Proof of UAE employment or business, or
• Proof of the permanent place of residence in the UAE.

Primary Residence And Center Of Interest In The UAE

Another route that applies is where the UAE is the primary residence of the individuals and the center of their financial and personal interests.

For this, the trail of supporting evidence includes proof of personal and financial interests, primary residence, and source of income where applicable.

An Important Reminder Here Is: DTAA Requirements Can Differ

In case you are an NRI living in the UAE and are applying for the tax residency certificate in the UAE to specifically claim the tax benefits under the DTAA treaty, then the own requirements of the treaty matter.

The Federal Tax Authority states that the additional documentation and eligibility may vary depending on the residence provision of the relevant DTAA.

What Are The Documents Required For A UAE TRC

The complete list of documents may depend on the applicants and the purpose for the certificate.

For an individual, the required documents here can include:

Just ensure that the documents cover the exact period for which you are requesting the certificate. 

How To Apply For The UAE Residency Certificate

The application for the UAE tax residency certificate is conducted through EmaraTax. 

Step 1: Create or Log in to your EmaraTax Account

Access the Federal Tax Authority Emara Tax portal, and if you are new to the platform, create an account. If you are an existing user, simply log in using the current credentials.

Step 2: Select the tax residency certificate

Once you are logged in to the portal, go to the "Other Services" section and select "Tax Residency Certificate". 

Step 3: Choose The Type Of Certificate

Select for which purpose the certificate is required:

• For the purpose of a double taxation agreement or
• For some other purpose.

While applying under the specific DTA, please ensure to choose the country.

Step 4: Enter All The Details

Using your personal, residency, or tax-related information, complete the application.

Just ensure that everything your name, Emirates ID number, and other details matches the documents that you will be submitting in the next step.

Step 5: Upload Support Documents

Upload all the required documents to the portal, such as your Emirates ID, passport, residence, income, and entry/exit report.

Step 6: Pay The Applicable Fees

The current FTA fee structure includes an AED 50 submission fee. For a natural person without a Corporate Tax TRN, the electronic TRC review and issuance fee is AED 1,000. A hard copy, if requested, costs an additional AED 250.

Step 7: Submit The Application

Ensure that you review all the information carefully before you submit the application.

Step 8: Download The Certificate

After your application for the TRC has been approved, the digital TRC can be downloaded through the TRC platform. Along with this, the registered email address is also sent.

The federal tax authority states that the completed TRC application is generally processed within 10 business day.

How Long Is UAE TRC Valid?

A UAE TRC covers the tax period or other 12-month period selected in the application. It cannot cover a future period that has not yet commenced or a period exceeding 12 months.

Let us understand this with an example:

The UAE TRC Application Checklist

• Before you proceed to apply for the UAE TRC Application checklist, just ensure that you have:
• Emirates ID
• Passport
• UAE residence documentation
• Official entry and exit stamps
• Salary or income proof
• The UAE tenancy/title documents wherever applicable.
• UAE bank statement.
• The country-specific treaty documents.
• Correct TRC period
• Accurate DTA country selected
• The applicable fees.

The Bottom Line

The UAE Tax residency certificate is another non-negotiable document for an eligible UAE resident who requires formal evidence of their tax residency, specifically when claiming tax benefits under the applicable DTAA provisions.

Just ensure that, as a UAE-based NRI, the certification for you should not be stated as automatic proof that an individual has no Indian tax liability.

As an NRI, if you are seeking any help in obtaining the UAE tax residency certificate or understanding how the implications and the provisions affect your Indian taxes, Savetaxs is here to help you with all of this and beyond. Our experts will help you determine your UAE and Indian tax positions, even if you are DTAA-eligible, organize all required documents, and guide you through the entire process of obtaining a TRC, ensuring full compliance.

Connect with us as we serve our clients 24/7 across all time zones.