What we need first
Tax residency checklist
Evidence categories commonly requested for tax residency certificate preparation.
ChecklistTax residency
Audience
Individuals and advisers preparing tax residency evidence
Intake Checklist: Tax Residency Certificate (TRC)
Documents required to apply for a UAE Tax Residency Certificate from the Ministry of Finance.
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Required for All Individual TRC Applications
- [ ] Passport (all pages, colour scan)
- [ ] UAE residency visa page
- [ ] Emirates ID (front and back)
- [ ] ICA travel record — entry/exit history for the year of application (download from ICA smart services portal)
- [ ] UAE tenancy contract (EJARI-registered) or property title deed — covering the full year of application
- [ ] UAE bank statements (12 months, showing UAE financial activity)
- [ ] Proof of UAE income — salary certificate or business income evidence
Strengthening the Evidence File (Recommended)
- [ ] Utility bills (DEWA, Etisalat, etc.) for the year of application — showing name and UAE address
- [ ] UAE credit card statements (showing UAE transactions)
- [ ] School enrolment records for children (if applicable)
- [ ] Club or gym membership in the UAE (minor supporting evidence)
Corporate TRC Applications
- [ ] UAE trade license (current year)
- [ ] Certificate of Incorporation
- [ ] MoA with shareholder details
- [ ] Audited financial statements for the year of application
- [ ] 12 months bank statements for the corporate account
- [ ] Evidence of UAE operations (invoices, contracts, office lease)
Application Year
Specify the calendar year for which you are applying. MoF accepts applications for completed years and the current year (partial year applications have stricter evidence requirements).
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*Physical presence of at least 183 days in the UAE in the relevant year is the primary individual eligibility criterion. Qarar reviews your ICA travel record at intake to confirm eligibility before submitting.*