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Tax residency in the UAE

Unlock the benefits of a Tax Residency Certificate (TRC) with Deloitte's expert guidance. Our professional services ensure compliance and streamline the process of obtaining this essential document, helping you leverage tax treaties and optimize your cross-border tax strategy.

Understanding the UAE tax residency certificate

A tax residency certificate (TRC) issued by the UAE Federal Tax Authority (FTA) is an important document for individuals and companies managing cross-border tax obligations. It establishes tax residency, enables eligibility for treaty benefits, and supports the mitigation of double taxation. The UAE has signed Double Taxation Avoidance Agreements (DTAA) with over 130 countries worldwide.

Key benefits of obtaining a TRC
  1. Enables access to worldwide tax treaty network between the UAE and other countries, aiding elimination of double taxation.
  2. May reduce or eliminate withholding taxes on cross-border payments such as dividends, interests and royalties.
  3. Help companies demonstrate tax residency when dealing with overseas banks, authorities and counterparties.
Foreign Tax Forms (E.g. Form Q7B under the UAE-KSA Treaty)
  1. Assistance in submitting the relevant Foreign Tax Form, wherever required, to the FTA
  2. Submitting the Foreign Tax Form for further review and processing with FTA and obtain signatures
  3. Further attestation of the Foreign Tax Form from the relevant authorities and consulate

How Deloitte can support

Deloitte offers comprehensive tax and regulatory support to individuals and companies globally for the preparation, review and submission of Tax Residency Certificate applications, ensuring full compliance with applicable laws, documentation standards and authority requirements.