Taxation Residency Certificate (TRC)-UAE

Taxation Residency Certificate: Public and private companies, investment firms, air transport firms and other companies operating in the UAE, as well as other types of UAE residents, may benefit from Avoidance of Double Taxation Agreements (DTA). 

Double Taxation Agreements : Taxation Residency Certificate

Double taxation is defined when similar taxes are imposed in two countries on the same tax payer on the same tax base, which harmfully affects the exchange of goods, services and capital and technology transfer and trade across the border.

Public and private companies, investment firms, air transport firms and other companies operating in the UAE, as well as residents, benefit from Avoidance of Double Taxation Agreements (DTA). With the purpose of promoting its development goals, the UAE concluded 115 DTA to with most of its trade partners.

The purpose of avoidance of double taxation agreements

• Promote the development goals of the UAE and diversify its sources of national income
• Eliminating double taxation, additional taxes and indirect taxes and fiscal evasion
• Remove the difficulties relating to cross-border trade and investment flows
• Offer full protection to tax payers from double taxation, whether direct or indirect and avoid obstructing the free flow of trade and investment and promoting the development goals, in addition to diversify sources of national income and increase the size of investments inflows
• Take into consideration the taxation issues and the global changes in the economic, financial sectors, and the new financial instruments and the mechanisms of transfer pricing
• Encourage the exchange of goods, services and capital movements

Country List/Double Taxation Agreements

Eligibility Criteria for Taxation Residency Certificate (TRC)

– Natural persons: 

The applicant must have been a resident of the UAE for at least 180 days. Also 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.

– Legal persons:

In order to be eligible to apply for a TRC, the legal person must  have been established for a period of at least one year. Financial accounts must be audited or prepared by an accredited audit firm and attached with other required documents to the application. The report must be certified  and  stamped  by  the  audit  firm.  The audited  financial  report  to  be  attached  to  the application  must  cover  the  year  for  which  the certificate  is  requested.  If  the  certificate  is requested for the present year, the audit report must be covering the past year. 

* Offshore companies are not allowed to apply for the service.

Full PDF guide

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