UAE Tax Residency
Check whether you qualify as a UAE tax resident under the 90 and 183-day tests.
🛂 Your Presence
183 days
090183365
The 90-day test only applies if you have these residence ties. The 183-day test applies to anyone regardless of ties.
✅You are a UAE tax resident183-day test met
183-day testMet ✓
90-day test (with ties)Met ✓
Based on Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023. A person may also be resident if their usual or primary residence and centre of financial and personal interests are in the UAE. This is a guide, not tax advice; consult a professional for a Tax Residency Certificate.
Related Guides
Frequently Asked Questions
Under Cabinet Decision No. 85 of 2022, you are a UAE tax resident if any one of these applies: you were physically present in the UAE for 183 days or more in a 12-month period; or you were present for 90 days or more and are a UAE or GCC national, or hold a valid residence permit, and have a permanent home, job or business in the UAE; or your usual or primary place of residence and centre of financial and personal interests is in the UAE.
The UAE levies no personal income tax on salaries or most investment income, so residency does not create a UAE income tax bill. Tax residency mainly matters for claiming a Tax Residency Certificate, applying double-taxation treaties, and proving to another country that your tax home is the UAE.
Any part of a day physically spent in the UAE generally counts as a full day for the day-count tests. Keep entry and exit records, as the Federal Tax Authority may ask for evidence such as passport stamps or a report of movements when you apply for a Tax Residency Certificate.
You apply through the Federal Tax Authority's portal, providing proof of residence, a valid Emirates ID and residence visa, a tenancy contract or title deed, bank statements and an entry-and-exit report. Meeting one of the residency tests above is the basis for the certificate.