What is a Tax Residency or Tax Domicile Certificate (TDC)?

Tax Residency (Tax Domicile) Certificate is issued by the International Financial Relations and Organisations Department (IFROD) of the Ministry of Finance (MOF), the United Arab Emirates (UAE) for eligible government entities, companies, and individuals to avoid double taxation of income earned outside UAE.

What is Double Taxation and how can it be avoided?

When a taxpayer is imposed by similar taxes in two countries on the same income and which harmfully affects the exchange of goods, services and capital and technology transfer and trade across the border, it is called double taxation.

The double taxation can be avoided if the country from which the taxpayer earns the income (source country) has signed Double Taxation Avoidance Agreement (DTAA) with the country in which the taxpayer is a resident (residence country).

The United Arab Emirates has concluded 115 Double Taxation Avoidance Agreements (DTAA) to most of its trade partners across the world.

What is the relevance of the Tax Residency (Tax Domicile) Certificate (TDC)?

 To avoid double taxation by taking the advantage of Double Taxation Avoidance Agreement, eligible government entities, companies and individuals should be issued tax Residency (Tax Domicile )Certificate from the Ministry of Finance (MoF) of the UAE government.

Who are eligible to apply for Tax Residency (Tax Domicile) Certificate?

  • Individuals: He/she should be a resident in the state for at least 183 days.
  • Companies: The company has been operating in the UAE for at least one year.

What are the documents to be submitted along with the application?

  • For individuals the following documents are required to be submitted:
  1. Passport Copy
  2. Valid Residence Copy (Emirates ID)
  3. Certified Tenancy Contract / Title Deed.
  4. Certified bank statement for at least 6 months (for the year for which TDC is required)
  5. Source of Income/Salary Certificate.
  6. Immigration Report of residency (Exit & Entry report)
  • Companies are required to submit the following documents:
  1. Valid Trade License.
  2. Certified Articles of Association, Certificate of Incorporation and/or Memorandum of association.
  3. Copy of the company owners/partners/ directors ID. (Emirates ID)
  4. Copy of the company owners/partners/directors’ passport.
  5. Copy of the company owners/partners/ directors Residential Visa.
  6. Certified copy of the audited financial accounts and audit report.
  7. Certified bank statement for at least 6 months (for the year for which TDC is required)
  8. Certified Tenancy Contract / Title Deed.
  9. Tax forms (if any) from the country in which the certificate is to be submitted.

For how long is the Tax Residency or Tax Domicile Certificate (TDC) valid?

The certificate is valid for a period of one year from the date of issue

Our experienced and qualified professionals can support and guide you in getting the tax residency or Tax Domicile Certificate without any hassle.

For Tax Residency or Tax Domicile Certificate (TDC)
Mr. Sai
Email: sai@emiratesca.com
Mobile: +971–556530001

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