A UAE tax residency certificate costs AED 550 in total for a person registered with a Corporate Tax TRN, AED 1,050 for an unregistered individual and AED 1,800 for an unregistered company — each total combining the AED 50 submission fee with the FTA's review fee. Printing a hard copy adds AED 250 per certificate, and no fee is refunded if the application is rejected. This guide breaks down the exact 2026 fee table from the Federal Tax Authority, the documents each applicant type needs, and how long the process takes.
The official fee table (FTA service card, August 2026)
TRC fees are set by Cabinet Decision No. 65 of 2020 on FTA service fees and restated on the FTA's Tax Residency Certificate service card:
| Fee component | Amount | Who pays it |
|---|---|---|
| Submission fee (every application) | AED 50 | All applicants |
| Electronic TRC — applicant registered with the FTA (holds a Corporate Tax TRN) | AED 500 | Companies and individuals with a CT TRN |
| Electronic TRC — natural person not registered with the FTA | AED 1,000 | Individuals without a CT TRN |
| Electronic TRC — juridical person (company) not registered with the FTA | AED 1,750 | Companies without a CT TRN |
| Hard copy per certificate (couriered within the UAE) | AED 250 | Optional, per copy |
So the practical totals are: AED 550 registered, AED 1,050 unregistered individual, AED 1,800 unregistered company — or AED 800/1,300/2,050 with one printed copy. All fees are paid in full before submission and are not refundable if the FTA rejects the application.
Two notes that catch applicants out. A corporate tax group cannot apply as a group — it is not a recognised resident person, so each member applies individually and pays its own fee. And the registered rate requires a Corporate Tax TRN; a VAT-only registration does not unlock the AED 500 tier under the current service card.
Who qualifies, and the documents that prove it
Eligibility follows the residence conditions in Cabinet Decision No. 85 of 2022 and the FTA's TRC guide (TPGTR1):
- Natural person, 183+ days in the UAE: Emirates ID, or passport with an official entry/exit report.
- Natural person, 90–182 days: Emirates ID plus passport with entry/exit report, and proof of UAE employment or business, or a permanent place of residence in the UAE.
- Natural person, primary residence and centre of financial/personal interests: Emirates ID, entry/exit report, proof of interests and usual residence, and proof of income source where applicable.
- Company: valid licence and lease agreement, certificate of incorporation, UAE Corporate Tax TRN if available, memorandum of association, authorised signatory's Emirates ID/passport, and proof of effective management and control in the UAE where applicable.
For treaty purposes, most Double Taxation Agreements also require the UAE corporate tax residence conditions to be met — Cabinet Decision No. 85 of 2022 sets those, and the 183-day primary test applies from 1 March 2023.
Timing rules that decide whether you can apply at all
- A company must be established for 12 months before it can apply for a TRC (FTA service card FAQ).
- The certificate covers the tax period or another 12-month period you select — current or past, never future.
- A juridical person can apply for a running period after 3 months into it; a natural person as soon as the residence conditions are met.
- Most receiving countries expect a certificate covering the relevant tax year, so plan the application window before the foreign filing deadline — not after it.
How to apply: EmaraTax in eight steps
- Log in to the EmaraTax TRC portal (an existing EmaraTax account works).
- Choose Other Services → Tax Residency Certificate.
- Link your Corporate Tax TRN if you have one — this unlocks the AED 500 review fee and auto-fills your details.
- Select the certificate type: for a DTA (choose the treaty country first) or for other purposes.
- Select the 12-month period the certificate should cover.
- Upload the documents listed above, plus any treaty-specific evidence.
- Add printed copies (AED 250 each) or international-form attestation if needed, then pay the full fee.
- Download the digital certificate on approval — it also arrives by email; printed copies are couriered to a UAE address.
Frequently asked questions
Is the AED 50 submission fee separate from the review fee? Yes — AED 50 applies to every application, then the review fee (AED 500 / 1,000 / 1,750) depends on your registration status.
Can I get a refund if my TRC application is rejected? No. The FTA states fees are not refundable in case of rejection, which is why the document checklist matters before you pay.
Do I need a Corporate Tax TRN to apply? No, but without one you pay the higher tier — AED 1,000 (individual) or AED 1,750 (company) instead of AED 500.
How long is the certificate valid? It covers the 12-month period you select when applying — it cannot cover a future period or exceed 12 months.
Reviewed by Gautam Sanoj, Senior Tax Advisor, Finanshels — last reviewed 2 October 2026. Fees reflect the FTA service card current as of August 2026; confirm the live fee table on tax.gov.ae before paying.
