Tax Residency Rules by Country
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Tax residency in United Arab Emirates
Under Cabinet Decision No. 85 of 2022 (effective 1 March 2023), an individual is treated as a UAE tax resident if any of the following conditions are met: the individual’s usual or primary place of residence and the center of their financial and personal interests are in the UAE; the individual is physically present in the UAE for 183 days or more in any period of 12 consecutive months; or the individual is physically present in the UAE for 90 days or more in any period of 12 consecutive months and is a UAE citizen, a holder of UAE residence status (residence permit), or a GCC national, and has either a permanent place of residence in the UAE or carries out employment or business in the UAE. For the day‑count tests, all days or parts of a day of presence in the UAE are generally counted, days spent solely in transit without entering the UAE are disregarded, and days attributable to exceptional circumstances beyond the individual’s control may be excluded, in accordance with the legislation.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
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Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
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