How to Get a UAE Tax Residency Certificate

By Shihabudeen Pattasseri, FTA-Registered Tax Agent (TAAN 20056925) · Updated 2026-11-03

A Tax Residency Certificate (also called a Tax Domicile Certificate) proves that a person or company is a tax resident of the UAE. It is mainly used to claim benefits under the UAE's double tax treaties and to avoid being taxed twice on the same income.

Who can apply

• Companies that have been established in the UAE for at least a year
• Individuals who are UAE tax residents, generally having spent the required number of days in the country
• Certain government entities and other qualifying persons

Documents typically required

• For companies: trade licence, Memorandum of Association, audited financial statements, a bank statement, and a tenancy or Ejari contract
• For individuals: passport, Emirates ID, residence visa, entry and exit report, a bank statement, and proof of residence

How to apply

Applications are made through the Federal Tax Authority portal. The FTA reviews the documents and, once approved and the fee is paid, issues the certificate for the relevant financial year and treaty country.

How it is used

You present the certificate to a foreign tax authority or payer to claim reduced withholding tax or exemption under the relevant double tax treaty. Each certificate is specific to a period and often a country, so plan ahead of the income it relates to.

Frequently asked questions

What is a Tax Residency Certificate used for?

To claim benefits under the UAE's double tax treaties, such as reduced or zero withholding tax on foreign income, and to prove UAE tax residence.

How long must a company exist to apply?

Generally at least one year from establishment.

Is the certificate valid worldwide?

It is issued for a specific financial year and is often linked to a particular treaty country, so you may need separate certificates.

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