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 | 1,000 per application |
| Printed paper copy of the issued electronic Tax Residency Certificate | 250 per certificate |
Below link takes you to find the user manual on how to apply for tax residency certificate and what documents you will need to apply for the same on the Federal Tax Authority website.
Our team of professionals are happy to assist you in your unique case and take you through the process to obtain the certificate. Spectrum Audit & Accounting specializes in a spectrum of services including accounting, bookkeeping, payroll, tax returns, ESR, business advisory services and professional tax advice. Our magnitude of experience, competence and reputation makes us a distinctive world-class accounting service providers.
Feel free to contact us back for any queries or services required.
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