Individual and company tax residency certificates compared
Select both the correct applicant type and whether the certificate is for treaty or other purposes.
| Check | Individual | Company |
|---|---|---|
| Eligibility | Evidence depends on the applicable residence test and any treaty conditions. | Check the entity’s residence basis and incorporation history. |
| Identity records | Passport is mandatory for treaty certificates; Emirates ID and official entry/exit evidence depend on the route. | Licence, incorporation and constitutional records; authorised signatory identification. |
| Supporting facts | Residence, employment, business or personal-interest evidence relevant to the route. | Lease and management-and-control evidence where applicable. |
| When to apply | Once the relevant residency criteria are met. | Established for at least 12 months; for a current unfinished period, generally after three months into that period. |
| Treaty use | Specify the other country and check that agreement’s requirements. | Specify the other country and check that agreement’s requirements. |
The FTA’s August 2026 service card takes precedence over an older procedures manual where requirements differ.
Our work covers application preparation and agreed responses to FTA queries. The certificate’s effect on a foreign tax position may require separate advice.
Confirm the purpose before collecting documents
The FTA service distinguishes certificates for treaty purposes from certificates for other purposes. For a treaty application, the country and relevant agreement matter; evidence suitable for one request should not automatically be reused for another. We establish the applicant, intended recipient and requested period before preparing the file.
A certificate application is not a general declaration that you have no tax obligations elsewhere. If the purpose involves a foreign return, withholding tax or a dispute about residence, the position in that jurisdiction needs its own advice. We can coordinate the information required without assuming the certificate decides every consequence.
Build a file around the actual facts
For an individual, we organise the identity, presence, residence and economic information relevant to the applicable test. For a company, we review the constitutional and operating records relevant to its application. Names, dates and entity details should agree across the file. Gaps are identified before submission so the applicant can obtain the missing evidence or explain the discrepancy accurately.
The FTA Tax Resident and Tax Residency Certificate guide explains the different residence routes. We check current service requirements when preparing the application, including any later update that takes priority over an older guide. Holding a visa or owning a company should not be treated as a substitute for reviewing the relevant criteria.
Keep the application and receiving party aligned
Some applicants also need a form supplied by an overseas authority. We check that its country, applicant and requested period match the certificate request, and identify which declarations the applicant must sign. The agreed scope can cover document preparation, submission coordination and responses to FTA queries. Translation, attestation, foreign legal advice and delivery of physical documents are separately identified where relevant. Government charges and professional fees should be shown distinctly in the proposal.
Documents and records to prepare
Tick the records you already have. The final request depends on your entity, the period and the work agreed. Please do not send financial records through this website.
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How the work starts
Define the request
We confirm who needs the certificate, its purpose and the relevant period, then identify any overseas form or recipient-specific requirement.
Review eligibility evidence
We compare the applicant’s circumstances with the applicable route and list the supporting documents, missing information and matters requiring separate advice.
Prepare and coordinate
We organise the application information for approval by the authorised applicant and support the agreed submission and query-response process.
Check the outcome
If issued, we check the certificate details against the request and hand over the file. Any further foreign filing or appeal is separately scoped.
What affects the scope and fee?
- Individual or company application
- Treaty purpose and additional forms
- Complexity of the residence evidence
- Document translation or attestation needs
- Authority queries and additional advisory work
We set out the deliverables, responsibilities and fee in the proposal. Work outside that scope is discussed before it is added.
Tax residency certificates FAQs
Does a UAE residence visa automatically qualify me?
No single document should be treated as a complete eligibility assessment. The relevant route depends on the facts and purpose of the request. We review the period, presence and other supporting information before preparing the file. The FTA residency guide explains the distinct tests and the evidence associated with them.
Can a newly incorporated company apply immediately?
The current FTA service terms state that a juridical person must have been incorporated or established for at least 12 months. We check the incorporation date and requested period before preparing an application. Early planning can still identify records the company should organise, without implying immediate eligibility.
Can the certificate cover a future period?
The FTA states that certificates cannot cover a period that has not commenced or exceed 12 months. The requested period should match the purpose and supporting evidence. Tell us exactly what the receiving party has asked for so we can assess the request before documents and fees are committed.
Will a certificate remove tax liability in another country?
That cannot be assumed. The effect depends on the relevant treaty, the type of income, foreign domestic rules and the applicant’s facts. A certificate supports a residence position; it does not automatically settle every foreign tax issue. Advice for the other jurisdiction should be obtained where the intended use requires it.
What if the overseas authority provides its own form?
Share the complete form and instructions before applying. We check its relationship with the requested certificate and identify required applicant declarations or supporting details. The receiving country and period must be consistent. Any foreign-law interpretation or additional attestation process is discussed separately rather than assumed to be included in a standard application.
Can you guarantee that the certificate will be issued?
No. The FTA reviews the application and decides whether the requirements are met. Our work is to organise evidence, identify gaps and support accurate responses within the agreed scope. We distinguish our preparation work from authority processing and explain additional requests rather than promising approval or a fixed issue date.
Sources and further reading
Original page research: 5 October 2026. Service comparison and preparation checklist updated: 9 October 2026. Requirements can change; check the linked authority guidance for the latest position.
- FTA: issuance of tax certificates for tax residency
- FTA: Tax Resident and Tax Residency Certificate guide
