Are you an Indian citizen living in the UAE while maintaining income, investments, property, banking or business interests in India?

You may come across requests for a UAE Tax Residency Certificate (TRC) when dealing with cross-border tax matters.

A UAE TRC is issued by the Federal Tax Authority (FTA) and provides official evidence of an eligible applicant's UAE tax residency for the specified period and purpose.

For NRIs with financial connections between the UAE and India, understanding the difference between UAE tax residency, Indian tax residency and treaty eligibility is important.

What Is a UAE TRC for NRIs?

A Tax Residency Certificate provides evidence of an individual's UAE tax residency.

Depending on the circumstances, it may be relevant where a UAE resident has income or financial interests in another country.

For an Indian national living in the UAE, this may include:

Salary
Business income
Professional income
Rental income
Property
Dividends
Interest
Investments
Other cross-border income

Why May an NRI Need a UAE TRC?

Common situations include:

Double Taxation Agreement Requirements

The UAE and India have a Double Taxation Avoidance Agreement.

Where applicable, a TRC can form part of the documentation used when seeking treatment under the relevant treaty.

Indian Income

A UAE resident may continue to receive income originating in India.

Depending on the circumstances, proof of UAE tax residency may become relevant.

Investment and Banking Matters

Banks, financial institutions or professional advisers may request tax residency documentation for compliance or cross-border tax purposes.

Business Owners

Indian entrepreneurs operating UAE companies while retaining Indian business interests may also encounter tax-residency questions.

Is Staying 183 Days in UAE Enough?

For a natural person applying for a TRC for tax treaty purposes, the FTA states that the applicant must have been resident in the UAE for at least 183 days during the required financial year.

However, this should not be interpreted to mean that spending 183 days in the UAE automatically resolves every UAE–India tax question.

The applicable treaty, UAE rules and Indian tax rules can all be relevant.

What About the UAE 90-Day Rule?

For UAE domestic tax residency, an individual can potentially satisfy one of the residency tests after being physically present in the UAE for at least 90 days during the relevant 12 consecutive months, provided the additional statutory conditions are satisfied.

Those conditions can include having a valid UAE residence permit and a permanent place of residence or employment/business in the UAE.

This is different from assuming that a person with 90 days in the UAE automatically qualifies for a treaty-purpose TRC.

UAE TRC Documents for NRIs

Depending on the application, documents may include:

Indian passport
UAE residence visa
Emirates ID
UAE entry and exit report
Salary certificate
Employment certificate
UAE trade licence, if applicable
Tenancy contract / Ejari
Property title deed, if applicable
Utility bills
UAE bank statements
Proof of UAE income
Evidence supporting residence in the UAE
Additional documentation depending on the intended use

The exact checklist should be prepared according to the applicant's circumstances.

Important: UAE TRC Does Not Automatically Determine Your Indian Tax Status

This is an important distinction for NRIs.

Holding a UAE residence visa or obtaining a UAE TRC should not automatically be treated as determining your tax status or tax liability in India.

Indian domestic tax residency rules, income-source rules and applicable treaty provisions need to be considered separately.

For complex UAE–India tax situations, applicants should obtain advice from an appropriately qualified tax professional.

Who Should Consider Checking TRC Eligibility?

A TRC assessment may be particularly relevant for:

UAE-based Indian business owners
Indian investors in the UAE
UAE employees receiving Indian income
NRIs owning property in India
NRIs receiving rental income
Investors receiving dividends or interest
Entrepreneurs operating businesses in both countries
Professionals with UAE and Indian income
Individuals specifically requested to provide proof of UAE tax residency

How Fimkin Can Assist NRIs

Fimkin can assist with the UAE side of the TRC process, including:

✓ UAE TRC eligibility assessment

✓ Stay-period review

✓ Entry/exit report guidance

✓ Document checklist

✓ Application preparation

✓ FTA application assistance

✓ Additional-document coordination

✓ Follow-up

✓ Certificate issuance support

Check Your UAE TRC Eligibility

Send Fimkin these details:

1. Nationality: Indian

2. UAE visa type: Employment / Investor / Partner / Golden Visa / Other

3. Number of days spent in UAE:

4. Required TRC year:

5. Purpose:

6. Country where certificate will be used: India / Other

7. UAE income source: Salary / Business / Investment / Other

Our team can conduct an initial review and advise on the appropriate UAE TRC application route.

UAE TRC Assistance for NRIs

Fimkin Business Services F.Z.C

Call / WhatsApp: +971 58 573 5569 | +971 58 568 5569

Email: info@fimkin.com

Website: www.fimkinonline.com

Living in the UAE and need a Tax Residency Certificate? Contact Fimkin for an initial eligibility and document assessment.

Frequently Asked Questions

Can an Indian citizen get a UAE Tax Residency Certificate?

Yes, nationality itself does not prevent an eligible UAE resident from applying. The applicant must satisfy the applicable UAE requirements.

Is a UAE residence visa enough for TRC?

Not by itself. Eligibility depends on the applicable residency criteria, requested purpose and supporting documentation.

Do I need to stay 183 days in UAE?

For a natural person applying for a treaty-purpose TRC, the FTA currently states a minimum UAE residence period of 183 days during the required financial year.

Can I get a UAE TRC after 90 days?

Domestic tax residency rules can potentially apply from 90 days where additional requirements are met. This should not be confused with the requirements for a treaty-purpose TRC.

Can Fimkin handle my UAE TRC application?

Fimkin can assist with the UAE application, including eligibility review, document preparation, application support and follow-up.

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