Taxation
4 Mins
UAE Tax Residency Certificate for Indians: How to Get It and Use It in India (2026)
Apoorva K
Team Rupeeflo
Many Indians in the UAE still earn something back home: rent from a flat, interest on savings left behind, dividends from shares bought before the move. That income usually lands in an NRO account, and your Indian bank deducts tax on it before the money reaches you, at a rate that's high for non-residents.
You don't have to accept that rate. The India-UAE tax treaty cuts it by more than half, as long as you can show that you're a tax resident of the UAE. The document that shows it is a tax residency certificate (TRC) from the UAE's Federal Tax Authority.
You apply for the certificate online, and the process itself is simple. The part worth understanding first is who qualifies, because the version India accepts has a stricter residence test than the UAE's own. Below, we cover who qualifies, what to submit, what it costs, and how to use the certificate with your bank and the companies you hold shares in.
UAE Tax Residency Certificate (TRC): What It Is and Why India Asks for It
A UAE tax residency certificate (TRC) is an official document from the Federal Tax Authority (FTA) confirming that you were a UAE tax resident for a specific 12-month period. India asks for it because the lower tax rates in the India-UAE Double Taxation Avoidance Agreement (DTAA) apply only to UAE residents, and Indian tax law makes a TRC a condition for claiming them.
The UAE doesn't tax personal income, so you have no UAE tax return to show anyone. The certificate is the only official proof of UAE tax residence you can give an Indian bank or company. Without it, they deduct tax at source (TDS) at the full rate for non-residents, and the only way to get the difference back is through your Indian income tax return.
To see what the treaty saves you on each type of income, read our guide to the India-UAE DTAA. If you're new to how tax treaties work, start with what a DTAA is and how NRIs use it.
Tax Domicile Certificate and TRC: The Same Document
You'll also see this certificate called a tax domicile certificate, the name many consultants and older guides still use. Both names refer to the same certificate from the FTA, and you apply for it the same way.
UAE Tax Residency Certificate for Individuals: Who Qualifies
Any individual who lives in the UAE can apply for a tax residency certificate, whether you're employed, run a business, freelance or have retired there. Your nationality doesn't change the rules. What decides whether the certificate works for you in India is the number of days you've spent in the UAE, which the sections below explain.
How the 183 Days Are Counted
The days don't need to be in one stretch. Every day you spend in the UAE during the calendar year counts toward the total, and your passport and an official report of your entries into and exits from the UAE show the count.
Why the 90-Day Route Doesn't Work for India
The FTA also issues TRCs to people who spent 90 to 182 days in the UAE, as long as they hold an Emirates ID and have a job, a business or a permanent home in the country. That certificate is valid in the UAE. To claim the lower tax rate in India, though, you need at least 183 days in the calendar year. So if you've spent fewer than 183 days in the UAE, a TRC won't get you the treaty rate in India.
If You've Lived in the UAE for Less Than 183 Days
Wait until the calendar year in which you cross 183 days, then apply for a certificate that covers it. Until then, your Indian bank and any company that pays you dividends will keep deducting tax at the default rate for non-residents.
Tax Residency Certificate UAE Requirements: Documents You Need
For a certificate you can use in India, the FTA asks for your passport, your Emirates ID, an official report of your entries into and exits from the UAE, and proof of your UAE income. The passport is mandatory for every certificate issued for treaty purposes.
Document | What it shows |
|---|---|
Passport | Your identity. Mandatory for a treaty certificate |
Emirates ID | Your UAE residence |
Official entry and exit report | The days you spent in the UAE, for the 183-day test |
Proof of UAE income or salary | That you earn in the UAE, where applicable |
Salaried Employees
The FTA asks for proof of your UAE income or salary. Upload a document from your employer that shows your salary, along with your passport, Emirates ID and entry and exit report.
Freelancers, Business Owners and Golden Visa Holders
If you freelance or run a business, the same rule applies: upload proof of the income you earn in the UAE. If your business is registered for UAE Corporate Tax, you'll pay less for the certificate. The FTA charges AED 500 when you apply with a Corporate Tax registration number (TRN), against AED 1,000 without one. Select your TRN when you apply, and EmaraTax fills in your registered details for you.
A golden visa doesn't change the test for India. You still need 183 days in the UAE in the calendar year.
How to Get a Tax Residency Certificate in the UAE on EmaraTax
You apply online through the FTA's EmaraTax portal, which is open around the clock. Keep your documents scanned and ready before you start, because you upload them as part of the application.
Step-by-Step Application
Log in to EmaraTax at trc.tax.gov.ae, or create an account.
Go to Other Services and select Tax Residency Certificate.
Select "No Tax Registration Number", unless you're registered for UAE Corporate Tax.
Choose the certificate for treaty purposes and select India as the other country.
Fill in your details, choose the 12-month period the certificate should cover, and upload your documents. Request a hard copy at this step if you want one.
Pay the fees and submit.
Download the certificate from EmaraTax once it's approved. A copy is also emailed to you.
UAE TRC Fees, Processing Time and Validity
An electronic TRC costs AED 1,050 in total and arrives in about 10 business days. It covers one 12-month period of your choice.
Item | Fee (AED) | Time |
|---|---|---|
Submission fee | 50 | Paid on submission |
Electronic certificate (individual without a Corporate Tax TRN) | 1,000 | 10 business days |
Hard copy (optional) | 250 per copy | 5 business days after payment |
Courier delivery of a hard copy | 250 per copy |
You pay everything upfront, and fees aren't refunded if the FTA rejects your application.
The certificate covers a past tax period or a 12-month period you choose, up to 12 months. It can't cover months that haven't happened yet, which matters for timing your application around India's financial year (more on that below).
For Indian banks and Form 41, the electronic certificate is usually enough. You upload it to the income tax portal and send self-attested copies to your bank.
Using Your UAE Tax Residency Certificate in India: Banks, Dividends and Form 41
Once you have the certificate, you'll use it in three places:
Form 41 on India's income tax portal,
your bank for NRO interest, and
any Indian company that pays you dividends.
File Form 41 first, because banks and companies ask for it along with the TRC.
Filing Form 41 (Earlier Form 10F) on the Income Tax Portal
Form 41 is the self-declaration non-residents file to claim treaty benefits in India. It replaced Form 10F from 1 April 2026 under the new Income-tax Act, 2025, so if your bank's form still says 10F, Form 41 is what it now means.
You file it online only, on the income tax e-filing portal.
You don't need a PAN. If you don't have one, you can still sign up on the e-filing portal as a non-resident without a PAN. You then confirm the form with a one-time password sent to your phone and email.
You upload your TRC with it, and the TRC must be valid for the Indian financial year you're claiming for.
You can't edit it once it's submitted, so check every detail first.
File it for each financial year you want the treaty rate.
If you do have a PAN, check that it shows your NRI status before you file, since your bank and the portal will both rely on it.
Lower TDS on NRO Interest From Your Indian Bank
Interest on NRO savings accounts and fixed deposits is taxed in India. By default, your bank deducts 30% plus cess, which comes to 31.2%. With a TRC, the treaty rate is 12.5%.
To get it, send your bank:
your TRC,
a copy of your filed Form 41,
a copy of your PAN card, and
the bank's own DTAA declaration form.
For example, ICICI Bank asks for exactly the set above, and IDFC FIRST Bank accepts self-attested copies by email or courier. If you bank with HDFC Bank, Axis Bank or anyone else, ask your bank's NRI desk for its DTAA form and document list before you send anything.
There are two things to know about when the lower rate applies:
First, the lower rate applies only from the day the bank receives your documents, and tax already deducted earlier in the year isn't adjusted.
Second, banks such as IDFC FIRST reset to the default rate at the start of each financial year, so plan to resubmit every April.
Interest on NRE accounts is already tax-free in India, so the TRC changes nothing there. Our NRE vs NRO guide explains how the two accounts differ and how the interest on each one is taxed.
Dividends From Indian Companies
Dividend TDS is deducted by the company paying the dividend, before the money reaches your demat account. For NRIs, the default rate is 20% plus surcharge and cess. With a TRC, the treaty rate is 10%.
Before each dividend, companies email their non-resident shareholders asking for documents by a deadline set around the record date, the date that decides who receives the dividend. A typical notice asks for:
a self-attested copy of your TRC
your Form 41
a copy of your PAN card
a declaration that you're the beneficial owner of the shares
a declaration that you have no permanent establishment in India
Send them to the exact email address in the notice, by the company's deadline. If you miss it, the company deducts tax at the default rate, and the only way to recover the difference is a refund through your Indian income tax return. Check the email address registered with your demat account regularly, because that's where these notices arrive.
Applying for Your UAE TRC in Time for India's Financial Year
India's financial year runs from April to March, and your bank resets your TDS rate every April. A UAE TRC can't cover months that haven't happened yet. Those two rules don't line up neatly, so plan the timing.
The treaty counts your 183 days by calendar year, January to December.
The FTA lets you choose the 12-month period your certificate covers.
Form 41 needs a TRC that's valid for the Indian financial year you're claiming for.
Before you apply, ask your bank which certificate period it accepts for the current financial year. Banks set their own rules here, and getting the period right first saves you paying for a second certificate. Then submit to your bank as early in the financial year as you can, since the lower rate only applies from the date it receives your documents.
Tax Residency Certificate UAE: Questions Indians Ask
Do I Need a TRC If I Only Have NRE Accounts?
No. NRE interest is tax-free in India, so there's no TDS for a TRC to reduce. You'll need one if you also earn NRO interest, dividends or other income in India that's taxed at source.
Is a TRC Issued in Dubai Different From One Issued in Abu Dhabi?
No. The Federal Tax Authority issues one certificate for the whole UAE, and you apply through EmaraTax whichever emirate you live in.
Do Indian Banks Accept the Digital TRC, or Does It Need Attestation?
The electronic certificate is the FTA's standard format, and the banks and companies we checked accept self-attested copies. You upload it directly with Form 41. If your bank asks for more, a hard copy from the FTA costs AED 250.
Can I Get a TRC for a Past Year?
Yes. The FTA lets you choose a past tax period or a past 12-month period, as long as you met the residence test during it. You can't get one for a future period. A certificate for a past year is what you'd need if you're claiming a refund in your Indian tax return for a year when tax was deducted at the full rate.
