Introduction:
The Tax Residency Certificate / Tax Domicile Certificate is an official document issued by Federal Tax Authority confirming that an individual or corporate entity resides in the UAE.
It is used to take advantage of double taxation avoidance agreements with other countries and to combat tax evasion.
Requirements:
For a natural person to apply for the certificate he must be a resident in the UAE for at least 183 days and legal persons should have been established for at least one year in the UAE.
Validity:
The certificate will be valid for one year from the date of issue and can be used for one specific country at a time and one can have multiple certificates as such.
Requirements to apply for Tax Residency Certificate:
Natural Person
Legal Person
1. Emirates ID Copy
1. Trade License copy
2. Passport Copy
2. Authorized Signatory’s passport copy
3. Residency Copy
3. Audited Financial Statement
4. Source of Income
4. Official Bank Statement
5. Official bank statement
5. Certified Tenancy contract
6. Immigration report of Residency
6. Memorandum of Association or any relevant document
Fees charged for the services provided by the Federal Tax Authority with regard to the Tax residency certificate are as follows:
Service Description
Fees in AED
Submission of application for a Tax Residency Certificate
50 per application
Review of Tax Residency Certificate application and issuance of an electronic certificate to a registrant with the Authority
500 per application
Review of Tax Residency Certificate application and issuance of an electronic certificate to a legal person not registered with the Authority
1,750 per application
Review of Tax Residency Certificate application and issuance of an electronic certificate to a natural person not registered with the Authority
Jan 04, 2021 
Accounting
