Tax Residence Certificate (TRC), referred to the certificate that is issued by the UAE Federal Tax Authority (FTA) to a company operating in the UAE to establish tax residency and allow it to get benefit from the double taxation avoidance agreements. The certificate – also titled tax domicile certificate in UAE, is for individuals having residence in the UAE, an organization, or a legal entity.
Any company operating on the mainland or in a Freezone that has been active in the UAE for at least a year is eligible for The Tax Residency Certificate.
However, Offshore companies are ineligible for this and must receive a tax exemption certificate instead of the Tax Residency Certificate.
Also, individuals who have resided in the UAE for at least 180 days are eligible for The Tax Residency Certificate. This is especially beneficial for individuals whose mother countries do not have a double taxation agreement with the UAE, the individuals must have a valid UAE resident visa for more than 180 days to apply.
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