Under domestic UAE tax residency law (Cabinet Decision No. 85 of 2022), a natural person can apply for a TRC if they meet the 90-day test, which requires:

• At least 90 days of physical presence in the UAE within the last 12 months;
• A valid UAE residence visa;
• Either:
• A permanent place of residence in the UAE (e.g., rented apartment), or
• An active business or employment (e.g., freelance license or full-time job)
  
  

This test is especially relevant to consultants, digital service providers, remote workers, and online entrepreneurs based in the UAE.

• Freelance Designer
  A UK national moved to Dubai, obtained a freelance license under RAKEZ, and rented a one-bedroom flat. She stayed in the UAE for 150+ days, invoiced Indian and British clients, received payments into her UAE bank account, and paid VAT where applicable. Fastlane helped her apply for and secure a TRC. She later submitted the certificate to the UK tax authorities to avoid 20% withholding tax.
• Coach and Consultant
  A Canadian life coach held a UAE visa and stayed for 100+ days but had no rental lease or UAE bank account. Despite working with global clients, she couldn’t demonstrate UAE economic ties. The FTA denied her TRC due to insufficient documentation of personal and financial connection with the UAE.
• Retired Investor
  A former CFO residing in the UAE under a Golden Visa applied for a TRC to avoid capital gains tax in Canada. Though he had no active business, Fastlane prepared a strong application with proof of 183+ days of physical presence, UAE banking, investment activities, and a long-term lease. His TRC was approved.

To succeed in obtaining a TRC as a freelancer, you should prepare:

• ICA immigration movement report (entry/exit tracking)
• Emirates ID and UAE residence visa copy
• Freelance license aligned with your actual services
• Invoices showing UAE address and registration details
• Proof of income received in UAE bank account
• Ejari (lease) or tenancy agreement
• Utility bill, if possible
• VAT registration and filings (if applicable)

Fastlane Consultancy has helped over 300 freelancers, digital professionals, and consultants successfully obtain TRCs and avoid international tax traps. Our support includes:

• ✅ Setting up freelance licenses in DMCC, RAKEZ, IFZA, SHAMS, and more
• ✅ Tracking your ICA movement and ensuring 90- or 183-day compliance
• ✅ Preparing your UAE invoicing, VAT, and lease documentation
• ✅ Filing and managing the TRC application with the FTA
• ✅ Drafting DTA support letters for Indian, UK, or Canadian clients/tax agents
• ✅ Reapplying or appealing TRC denials with improved documentation
  
  

Whether you’re a brand designer, copywriter, tech consultant, or coach — we structure your UAE residency and business model to stand up to any tax authority.