Effective 3 October 2025, the Federal Tax Authority (FTA) has changed how Tax Residency Certificate (TRC) fees are collected.

What changed

Before:

• AED 50 initial fee → FTA review → final fee paid only if approved.

• If rejected: only AED 50 was non-refundable.

Now (new rule):

• Full TRC fee (initial + final) must be paid upfront at submission.

• If rejected, the full amount is non-refundable.

• Total cost hasn’t increased, but the financial risk now sits entirely with the applicant.

Why this matters

A technical miss, like the wrong qualifying period, insufficient days in the UAE, or a mismatch between lease, utility bills, and bank activity, can now cost you the entire fee. Getting eligibility and documents right before you click “submit” is essential.

Quick eligibility snapshot (high level)

You must meet one of the Ministry of Finance residency tests (summarized):

• 183-day test: ≥183 days in the UAE within the relevant 12-month period, or

• 90-day test with ties: ≥90 days and UAE national/GCC national/valid UAE residence permit and either a permanent place of residence in the UAE or employment/business in the UAE, or

• Primary place of residence & center of financial/personal interests in the UAE.
  (Your facts, timelines, and proofs must align with MoF rules and the period you’re claiming for.)

Submission-readiness checklist (to avoid a rejection)

• Correct qualifying period selected (calendar vs rolling 12 months, as applicable to MoF portal).

• Entry/exit report matches day-count claimed.

• Lease/Ejari or Title Deed + recent utility bill (same address/name) proves UAE residence.

• Bank statements (UAE) show real activity consistent with residence & income source.

• Employment/Business evidence (labor contract, salary cert, trade license, audited/management accounts) when relevant.

• Passport + Emirates ID copies (clear, full page scans).

• Foreign tax forms/letters (if you need the TRC for a treaty claim abroad) prepared in advance.

• No conflicting dual-residency claims during the same period (treaty tie-breaker risks considered).

Good to know

• Category matters: documents differ for natural persons vs juridical persons (companies/funds/foundations).

• Group structures: align substance (office, management, board minutes) with the entity applying for the TRC.

• Timing: don’t apply too early, thin documentation can trigger rejections; don’t apply too late, treaty filings suffer.

How we de-risk your TRC under the new rule

• Pre-screen & day-count validation: we confirm which test you meet and for which period.

• Document build & alignment: we assemble a portal-ready pack (residence, banking, housing, employment/business).

• Substance review: we fix gaps (e.g., lease name mismatches, inactive bank accounts, weak ties).

• Treaty use case mapping: we prep what your foreign tax authority will expect after the TRC is issued.

• Submission & follow-through: we file correctly the first time and handle FTA queries, if any.

Don’t risk a non-refundable rejection.
Let’s get your TRC right the first time, accurate period, solid evidence, clean submission.

📩 Book a TRC readiness review: Contact Dawia Family Office
or email legal@dawiafo.com / call +971 58 581 3013.