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Customs Laws & Regulations

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Tax Residency Certificate (TRC) also known as Tax Domicile Certificate is an official document issued by the Tax Authorities in the UAE. It was being issued by the Ministry of Finance (‘MoF’) till 11 November 2020. According to Cabinet Resolution No. (65) of 2020, from 14 November 2020, Tax Residency Certificate / Tax Domicile Certificate shall be issued by the Federal Tax Authorities (‘FTA’) on an application made by the resident (Individual or incorporated entity) of UAE.

Objectives of UAE tax residency certificate !

To prove that the applicant is a resident of UAE
To avoid paying taxes in two countries
Ease the process of cross-border trade and investment flows
Encourage the development goals of UAE
Economic diversification

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