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Given that thermoelastic damping (TED) is one of the main causes of energy dissipation in miniaturized structures, calculation of its exact amount is of particular importance in the design of such elements. Considering three-dimensional (3D) heat transfer along with the scale effect on both mechanical and thermal areas is one of the decisive factors in the more rigorous modeling of TED in small-sized resonators. This paper exploits the modified couple stress theory (MCST) and dual-phase-lag (DPL) heat conduction model to establish an analytical TED relation for rectangular micro/nanoplate resonators with 3D heat conduction. At the start, the non-Fourier heat equation corresponding to 3D DPL model is derived. Then, the solution of temperature distribution is determined by employing infinite trigonometric series. Moreover, the scale-dependent frequency of the system is presented in the context of MCST. Eventually, with the help of entropy generation (EG) method, an analytical TED expression considering 3D heat conduction is established. The precision of the presented solution is examined by comparing it with a simpler model available in the literature. By choosing two common types of boundary conditions, i.e. fully-clamped (CCCC) and fully-simply (SSSS) supported plates, the influence of various factors on TED changes is comprehensively investigated in simulation section. According to the outcomes, in plates with a lower ratio of length and width to thickness, the dimension considered for heat conduction model has a noticeable impact on the variations of TED. [ABSTRACT FROM AUTHOR]