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UAE tax residency: 183‑day and 90‑day rules

Tax days · Middle EastChecked Updated

UAE 183 days

Tax days
183days in 12 consecutive months

Being physically in the UAE for 183 days or more within the relevant 12 consecutive months makes you a UAE tax resident.12

Shorter test
With 90 days or more you are also resident if you hold UAE or GCC nationality or a valid UAE residence permit, and have a permanent UAE home or work or run a business there.345
A day is
Any day or part of a day in the UAE, however brief, counts as a full day. The days do not need to be consecutive.678
Left out
Days you stay only because of an event beyond your control, which you could not reasonably have predicted or prevented, are disregarded.910
Also counts
You are also resident if your usual place of residence and the centre of your financial and personal interests are both in the UAE. That centre is where your ties are strongest.1112
Home
You do not need to own your permanent place of residence in the UAE, but it must be continuously available to you.13
Certificate
A tax resident can apply to the Federal Tax Authority for a Tax Residency Certificate.14
In force
Cabinet Decision 85 of 2022 was issued on 2 September 2022 and took effect on 1 March 2023.15

Questions people ask

How many days make you a UAE tax resident?

Being physically in the UAE for 183 days or more within the relevant 12 consecutive months makes you a UAE tax resident.12

What is the 90-day UAE tax residency rule?

With 90 days or more you are also resident if you hold UAE or GCC nationality or a valid UAE residence permit, and have a permanent UAE home or work or run a business there.345

Does a part of a day count in the UAE?

Any day or part of a day in the UAE, however brief, counts as a full day. The days do not need to be consecutive.678

Can I be a UAE tax resident with fewer than 90 days?

You are also resident if your usual place of residence and the centre of your financial and personal interests are both in the UAE. That centre is where your ties are strongest.1112

How do I get a UAE tax residency certificate?

A tax resident can apply to the Federal Tax Authority for a Tax Residency Certificate.14 Cabinet Decision 85 of 2022 was issued on 2 September 2022 and took effect on 1 March 2023.15

Sources

7 laws and 8 official pages, each with its exact words
  1. Cabinet Decision 85 of 2022, Art. 4(2) · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words If he has been physically present in the State for a period of (183) one hundred and eighty-three days or more, within the relevant (12) twelve consecutive months.
  2. FTA Tax Procedures Guide TPGTR1 · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words If a natural person was physically present in the UAE for 183 days or more in the relevant continuous 12-month period, they are considered a UAE Tax Resident for such a 12-month period.
  3. Cabinet Decision 85 of 2022, Art. 4(3) · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words If he has been physically present in the State for a period of (90) ninety days or more, within the relevant (12) twelve consecutive months, and he is a UAE national, holds a valid Residence Permit in the State or holds the nationality of any member state of the Gulf Cooperation Council
  4. Cabinet Decision 85 of 2022, Art. 4(3)(a) · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words He has a Permanent Place of Residence in the State.
  5. Cabinet Decision 85 of 2022, Art. 4(3)(b) · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words He carries on an employment or Business in the State.
  6. FTA Tax Procedures Guide TPGTR1 · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words any day or any part of a day, however brief, that a natural person was present in the UAE will be counted as a full day.
  7. Ministry of Finance, Ministerial Decision 27 of 2023 · Ministry of Finance, United Arab Emirates (mof.gov.ae) · read 26 Oct 2026
    Exact words all days or parts of a day in which an individual is physically present in the UAE will be counted in determining whether the 183-day or 90-day thresholds are met.
  8. FTA Tax Procedures Guide TPGTR1 · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words The days do not need to be consecutive.
  9. FTA Tax Procedures Guide TPGTR1 · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words the days they stayed in the UAE due to exceptional circumstances shall be disregarded.
  10. FTA Tax Procedures Guide TPGTR1 · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words The exceptional circumstance must be an event beyond the natural person's control that they could not reasonably have predicted or prevented.
  11. Cabinet Decision 85 of 2022, Art. 4(1) · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words If his usual or primary place of residence and the centre of his financial and personal interests are in the State, or he meets the conditions and criteria determined by a decision from the Minister.
  12. Ministry of Finance, Ministerial Decision 27 of 2023 · Ministry of Finance, United Arab Emirates (mof.gov.ae) · read 26 Oct 2026
    Exact words An individual's 'centre of financial and personal interests' will be in the UAE if this is where their work, personal, economic relationships or other connections are the strongest.
  13. Ministry of Finance, Ministerial Decision 27 of 2023 · Ministry of Finance, United Arab Emirates (mof.gov.ae) · read 26 Oct 2026
    Exact words an individual does not need to own his 'permanent place of residence', but such place must be continuously available to them.
  14. Cabinet Decision 85 of 2022, Art. 5(1) · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words The Person who is considered a Tax Resident in the State in accordance with the provisions of Articles 3 or 4 of this Decision, may make an application to the Authority for the purpose of issuing a Tax Residency Certificate to that Person.
  15. Cabinet Decision 85 of 2022 · Federal Tax Authority, United Arab Emirates (tax.gov.ae) · read 26 Oct 2026
    Exact words Issued 2 Sept 2022 (Effective 1 Mar 2023)
Checked against Cabinet Decision 85 of 2022 on 26 Oct 2026 Updated 26 Oct 2026

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