UAE Tax Residency Certificate (TRC) – Step-by-Step Guide
What is a TRC?
A Tax Residency Certificate (TRC) is an official document issued by the UAE’s Federal Tax Authority (FTA) confirming that you are a UAE tax resident. It is used to:
Claim tax treaty benefits between UAE and other countries (e.g., India).
Avoid Double Taxation under DTAA.
Prove residency for international tax compliance.
Who Can Apply?
| Applicant Type | Conditions |
|---|---|
| Individuals | Must have resided in UAE ≥183 days during the relevant year. (≥90 days with strong ties may also qualify.) |
| Companies | Must be registered and actively operating in the UAE for ≥1 year. |
Required Documents
For Individuals
Copy of passport
Valid UAE residence visa
Copy of Emirates ID
6-month UAE bank statement
Certified tenancy contract / title deed
Salary certificate or source of income
Immigration report (entry/exit history)
Tax forms from foreign tax authority (e.g., Form 10F for India, if applicable)
For Companies
Trade license
MOA / AOA
Lease agreement
Audited financial statements
Bank statements (6 months)
Organizational chart
Benefits of UAE Pass / Emara Pass
1. Single Sign-On for 600+ Services
Log in securely to:
Federal and Local Government Portals (e.g., MOHRE, ICP, FTA, SEWA, DubaiNow, ADJD, Abu Dhabi Police)
Municipality portals (Dubai, Abu Dhabi, Sharjah)
Banking and telecom services
Healthcare platforms
No need to remember multiple usernames or passwords.
2. Digital Signature Capability
Sign documents electronically (contracts, forms, applications)
Legally recognized in UAE courts and institutions
No physical presence needed for many official transactions.
3. Access to Tax and Residency Services
Apply for Tax Residency Certificate (TRC) via EmaraTax
Access UAE FTA, Dubai Land Department, DED, and more
4. Real Estate and Property Services
Title deed downloads
Property registration
Tenancy contracts (Ejari in Dubai)
Integrated with Dubai REST, ADRE, and other property platforms.
5. Mobile-First Experience
Use face recognition or biometrics for secure login
Available in Arabic and English
Easy access via UAE PASS mobile app
6. Paperless Government Transactions
Digitally store and share documents (Emirates ID, passport, utility bills, etc.)
Upload & submit files for online applications instantly
No need to carry physical documents.
7. Cross-Emirate Functionality
One UAE Pass works across:
DubaiNow, TAMM (Abu Dhabi), RAK eGov, Ajman One, and more
Centralized identity valid across the entire UAE.
How to Register for UAE Pass
Download UAE Pass app from App Store / Google Play
Register with:
Emirates ID number
Mobile number and email
Face authentication (via your phone)
Verify in person (optional for full access, available at kiosks)
Who Can Use It?
| Category | Eligibility |
|---|---|
| UAE Citizens | Full access |
| UAE Residents | Full access |
| GCC Nationals | Some services |
| Visitors | Limited access (via passport) |
How to Apply Online via EmaraTax
- Create an Account on EmaraTax
Sign in using your UAE Pass or register with your email. 
New Service RequestSelect “Tax Residency Certificate” from the service list.
Upload Documents
Attach all the necessary files in PDF format.
Pay Application FeeAED 50 application review fee
AED 500 for individuals, AED 1,750 for legal entities (upon approval)
Review & ApprovalFTA reviews and may request clarifications.
Once approved, download the TRC from your account.
Processing Time
Typically 3–7 business days after complete document submission.
UAE Pass – Frequently Asked Questions (FAQ)
1. What is UAE Pass / Emara Pass?
It is the national digital identity and signature solution for all residents, citizens, and visitors in the UAE. It allows secure login, identity verification, and digital signature across 600+ government and private services.
2. Who can register for UAE Pass?
| Category | Eligible |
|---|---|
| UAE Citizens | Yes |
| UAE Residents | Yes |
| GCC Nationals | Yes |
| Tourists | Limited (via passport) |
3. Is UAE Pass free to use?
Yes, it is completely free for individuals.
4. What services can I access with UAE Pass?
Government portals (ICP, MOHRE, FTA)
Utility payments (DEWA, SEWA, ADDC)
DubaiNow & TAMM (Smart services)
Digital signature of documents
Property transactions (Ejari, Dubai REST)
Healthcare services (SEHA, DHA)
5. Is digital signing with UAE Pass legally accepted?
Yes. UAE Pass digital signatures are legally valid across all UAE government and court systems.
6. Can I use UAE Pass to apply for the Tax Residency Certificate (TRC)?
Yes. Login to EmaraTax (FTA) using your UAE Pass to apply for a TRC.
7. How do I register for UAE Pass?
Download the UAE Pass app (iOS/Android)
Enter your Emirates ID and mobile number
Verify with OTP and facial scan
Optional: Verify in person at UAE Pass kiosks for full access
8. Where can I find a UAE Pass verification kiosk?
Kiosks are available at:
Major malls
Government service centers
Emirates Post offices
Municipal departments (Dubai, Abu Dhabi, Sharjah, etc.)
9. What documents are needed to register?
Emirates ID
UAE mobile number
Email address
Passport (for visitors)
10. Is UAE Pass safe and secure?
Yes. It uses blockchain encryption, biometric verification, and is regulated by UAE digital government entities.
11. Can I link UAE Pass with my bank or telecom provider?
Many UAE banks and telecom companies (Etisalat, du) support UAE Pass login and ID verification. Availability varies by institution.
12. Can NRIs use UAE Pass to access Indian services?
Not directly. But NRIs in the UAE can:
Use UAE Pass to access UAE-based services
Download documents needed for Indian applications (e.g., TRC, property papers)
Digitally sign and submit UAE documents to Indian authorities (if accepted)
Learn everything about UAE Pass in the official digital ID for UAE residents, NRIs, and citizens. Discover its benefits, how to register, and how to apply for services like the Tax Residency Certificate (TRC), EmaraTax, visa renewals, and more.