When can you actually apply for a Tax Residency Certificate — and how does it differ for individuals versus companies?

A Tax Residency Certificate (TRC) lets you make use of the double-tax treaties the UAE has signed, but the conditions differ for individuals versus companies. For individuals, the core rule is 183 days of physical presence in the UAE per year, or 90 days if you have sufficient work and residence ties establishing your status. For companies, the rule is that the entity must have existed for at least 12 months since incorporation.

We prepare and submit the application to the authority only once the conditions are genuinely met and the supporting documents (residence, employment contracts, company records) are complete — so the application isn't rejected or delayed over a document that could have been prepared from the start.