Obtaining a UAE Tax Registration Certificate (TRC) is no longer just a “document upload” process. As of January 1, 2026, the Federal Tax Authority (FTA) has moved to a fully digital, QR-verified system under Cabinet Decision No. 174 of 2025.
With the introduction of non-refundable upfront fees, a single documentation error can now lead to the permanent loss of your application payment. At Risians Accounting & Tax Consultancy, we provide a “clean-file” audit to ensure your registration is secured on the first attempt.
The UAE offers two primary routes for tax registration . In 2026, the FTA has increased scrutiny on “economic substance” for both.
For Individuals (Natural Persons)
You can qualify under one of three “resident tests”:
For Companies (Juridical Persons)
Under the updated 2026 fee schedule, the cost of your TRC depends on your tax registration status. Note: All fees are now paid upfront and are non-refundable.
| Applicant Category | Submission Fee | Digital Issuance Fee | Total Cost |
| Individual (Tax Registered) | AED 50 | AED 500 | AED 550 |
| Individual (Non-Registered) | AED 50 | AED 1,000 | AED 1,050 |
| Company (Tax Registered) | AED 50 | AED 500 | AED 550 |
| Company (Non-Registered) | AED 50 | AED 1,750 | AED 1,800 |
Paper Copy: Digital certificates are free and QR-verified. If you require a physical, embossed copy, the fee is AED 250.
With the “Zero-Refund” policy active, “trial and error” is an expensive strategy. Here are the top 2026 rejection triggers we help you avoid:
A TRC provides multiple strategic advantages:
This combination of benefits strengthens both business planning and personal financial management, giving you confidence in international dealings.
Obtaining a Tax Registration Certificate in the UAE has become more digitized through the EmaraTax portal, but the FTA’s scrutiny of substance has increased. At Risians, we don’t just “upload files”—we audit your application to ensure it clears the first round of review.
Phase 1: Pre-Submission Audit & File Preparation
Before touching the portal, our consultants conduct a substance check.
Phase 2: EmaraTax Portal Registration
We manage your registration on the Federal Tax Authority (FTA) portal.
Phase 3: Technical Document Submission
We submit a “clean file” to the FTA. Our internal benchmark for “clean” means:
Phase 4: Fee Management & FTA Liaison
Once the FTA completes its initial review, we handle the payment of the certificate issuance fees. If an FTA officer requests additional clarification, our agents act as your legal liaison to resolve the query within 24–48 hours.
Phase 5: Secure Certificate Delivery
The TRC is issued electronically as a downloadable PDF with a verifiable QR code. We provide a final verification check to ensure all details match your passport/trade license exactly before you present it to foreign tax authorities.
For Individuals:
For Companies:
Risians ensures all documentation is reviewed, organized, and validated for smooth processing.
By handling timelines and requirements efficiently, Risians guarantees faster approval without compromising accuracy or compliance.
TRC validity is limited, and future renewals often require updated documentation and revised financial evidence. In addition, changes in residency status, business activity, or international income sources may impact eligibility in subsequent years.
Ongoing advisory support helps applicants stay prepared for renewals, treaty updates, and compliance reviews. This continuity ensures that tax registration status remains intact and usable for international reporting, audits, and financial planning without interruption.
Under the latest 2026 regulations, individuals who don't meet the 183-day threshold can still qualify if they stay in the UAE for at least 90 days within a 12-month period, provided they have a permanent home (Ejari/Title Deed) and their primary financial/personal interests are anchored in the UAE.
Yes. Starting in 2026, the FTA requires companies to provide their Corporate Tax Registration Number (TRN) during the application. Providing a TRN also reduces the government issuance fee significantly (from AED 1,750 down to AED 500).
Generally, no. A legal entity must have been incorporated or established in the UAE for at least 12 months before it can apply for a TRC.
No. Since October 2025, the FTA has implemented a non-refundable upfront payment policy. If your application is rejected due to mismatched dates or insufficient "substance" proof, the fees are not returned. This makes professional pre-audit review essential.
Typically, Offshore entities are ineligible for a TRC because they are not considered "established" within the UAE tax system and lack a physical office/substance. Only Mainland and Free Zone companies with a valid trade license can apply.
The UAE moved to a fully digital model on January 1, 2026. All certificates are issued as secure PDFs with a verifiable QR code. While you can request a printed version for an extra AED 250, the digital version is globally recognized for DTAA purposes.
You must provide at least 6 months of personal bank statements from a UAE-based bank. These statements must show active transactions and a consistent source of income (salary or business dividends) to prove your "economic center of interest."
No. A TRC can only be issued for a past or current period. For a current period, individuals must already meet the physical stay requirements (90 or 183 days) before the FTA will approve the request.
Not necessarily. While the TRC proves you are a UAE tax resident, your home country may apply "tie-breaker rules" under a specific Double Taxation Avoidance Agreement (DTAA). It is vital to consult with a tax advisor to see how the specific treaty between the UAE and your home country is applied.
