UAE Tax Residency Certificate (TRC) Checker (2026/2027)
Test Cabinet Decision No. 85 of 2022 physical presence rules (183-day vs 90-day threshold) for obtaining an FTA Tax Residency Certificate.
🎉 Eligible for UAE Tax Residency Certificate (TRC)!
You satisfy Cabinet Decision No. 85 of 2022 physical presence limits (190 days in UAE). You can apply for an official FTA Tax Residency Certificate.
190 Days in UAE
90 Days (Tied to Residence)183 Days (Automatic TRC)365 Days
Real-Time Mathematical Audit
Live Step-by-Step Tax Residency Certificate (TRC) Audit
Line-by-line proof of Cabinet Decision No. 85 of 2022 physical presence and primary interest tests.
Step 1: 183-Day Primary Presence Test183-Day Test Passed ✅
Physical Days in UAE (12 Months): 190 Days
Automatic TRC Day Threshold: 183 Days
Step 2: 90-Day Tie-Breaker Test90-Day Test Passed ✅
90+ Physical Days Requirement: YES
Emirates ID & Ejari Permanent Home: YES
Step 3: GDRFA Travel Report VerificationMovement Audit
GDRFA Entry/Exit Report: Official Movement Log
Verified Physical Days: 190 Days
Step 4: FTA EmaraTax TRC VerdictTRC Issued ✅
TRC Certificate Status: 100% Eligible for FTA TRC
ADVAQ Processing: FTA Certificate in 5 Days
UAE Tax Residency Physical Presence Criteria (Cabinet Decision 85)
| TRC Rule Category | Physical Presence Requirement | Additional Prerequisites | TRC Certificate Type |
|---|---|---|---|
| Standard Physical Presence | 183 Days or More | None (Automatic TRC Eligibility) | Full Domestic & DTT TRC ✅ |
| Substantial Ties Rule | 90 to 182 Days | Valid EID + Permanent Home (Ejari) | Domestic Tax Residency TRC ✅ |
| Non-Resident Status | Under 90 Days | N/A | Ineligible for TRC ❌ |
Knowledge Base
Frequently Asked Questions (UAE Tax Residency)
An individual is considered a UAE Tax Resident if they satisfy any of the following 3 tests: 1) Physical presence in UAE for 183+ days in a 12-month period, 2) Physical presence in UAE for 90+ days AND hold a valid UAE residency visa + permanent place of residence (tenancy lease/property), or 3) Primary center of financial and personal interests in the UAE.
ADVAQ FTA Tax Residency Specialist
Obtain Your UAE Tax Residency Certificate (TRC)
Our FTA agents compile your GDRFA travel history, Ejari tenancy contract, and bank statements to secure your official Tax Residency Certificate from the Ministry of Finance / FTA.