Tax Residency and Tax Residency Certificate (TRC) Services in the UAE

By Atharidca – Your Trusted Tax Advisory Partner

With the introduction of Corporate Income Tax (CIT) in the UAE and the release of the Federal Tax Authority's (FTA) Tax Procedures Guide on Tax Resident and Tax Residency Certificate (TPGTR1), tax residency has become a crucial element for individuals and businesses operating in the UAE. At Atharidca, we help clients understand and navigate the complexities of tax residency rules and secure their Tax Residency Certificates (TRC) with confidence.

Why Tax Residency Status Matters

The tax residency status of a business or individual in the UAE determines their obligations under domestic tax laws and Double Tax Agreements (DTAs). A clear tax residency status can help you:

• Avoid double taxation
• Claim treaty benefits under DTAs
• Fulfil corporate tax obligations correctly
• Strengthen compliance and mitigate audit risks

Who is a Tax Resident under UAE CIT and Domestic Law?

Juridical Persons:

• Companies established or recognized under UAE law, including Free Zone entities
• Foreign companies effectively managed and controlled from the UAE

Natural Persons:

• Individuals spending 183+ days in the UAE within 12 months
• Individuals spending 90+ days with a valid residence permit and a permanent place of residence, employment, or business in the UAE
• Those whose primary place of residence and centre of financial and personal interests is in the UAE

Tax Residency under DTAs

For DTA purposes, residency ties are resolved through:

• Place of permanent home
• Centre of vital interests
• Habitual abode
• Nationality
• Mutual agreement between tax authorities

Our team guides you in applying the relevant tie-breaker rules to claim treaty benefits and avoid dual taxation issues.

How Atharidca Assists You

At Atharidca, we provide end-to-end support for tax residency matters:

• Assessment of Tax Residency Status – We analyse your facts to determine UAE residency under domestic law and DTAs
• Application for TRC – We prepare and submit TRC applications, ensuring all supporting documents meet FTA standards
• POEM Analysis for Companies – We advise on place of effective management and help document governance practices
• Tax Risk Review – We identify and mitigate risks related to incorrect residency claims or POEM exposures
• DTA Advisory – We help you apply tie-breaker rules and secure treaty relief where dual residency arises

Why Choose Atharidca?

• In-depth knowledge of UAE tax residency laws and DTAs
• Tailored advice for individuals, SMEs, large corporates, and multinational entities
• Transparent, efficient TRC processing
• Ongoing support to maintain compliance year-round

Secure Your UAE Tax Residency Status Today

Ensure your business or personal tax affairs are aligned with the latest UAE tax laws and treaty benefits. Contact Atharidca for expert guidance and seamless TRC services.