An individual is UAE tax resident if they spend at least 183 days here in a 12-month period, or at least 90 days if they are a UAE or GCC national or UAE resident with a permanent home or job here, or if their main residence and centre of interests are here. Part days count.
What is the 183-day test?
Presence in the UAE for 183 days or more within any 12-month period, proved with an entry and exit report (EY on Ministerial Decision No. 27 of 2023). Days need not be consecutive, and any part of a day counts.
What is the 90-day test?
At least 90 days in 12 months for a UAE citizen, GCC national or UAE resident, who also has a permanent home in the UAE or a job or business here, with a tenancy contract or title deed, or salary or business evidence (EY).
What about the primary residence test?
Someone whose usual home and centre of financial and personal interests are in the UAE is resident regardless of days, considering work, family and where assets are managed (EY).
Why does residency matter?
It is the basis for a tax residency certificate, which foreign tax authorities and banks ask for. Treaties then decide which country can tax which income (Crowe UAE). For business owners, it also links to corporate tax on licensed activities, taxed at 9% above AED 375,000 (Cabinet Decision No. 116 of 2022).
Three people, three answers
- Sara spent 200 days in Dubai over the last 12 months. She meets the 183-day test.
- Omar, a UAE resident, spent 110 days here but has a long-term Dubai lease and a UAE employment contract. He meets the 90-day test.
- James spent 100 days here, holds no UAE residence visa and rents a holiday flat monthly. He meets neither day test and is unlikely to meet the primary residence test.
Tests are from Ministerial Decision No. 27 of 2023.
Evidence to keep
An entry and exit report, the tenancy contract or title deed, a salary certificate or trade licence, and for the primary residence test, proof of family ties, bank relationships and where assets are managed. Keep them for the years you may need a certificate.
Frequently asked questions
Do days need to be consecutive?
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No. Any 183 days within a 12-month period count.
Does a part day count?
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Yes. Any part of a day in the UAE counts as a day.
Can I be resident in two countries?
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Yes; a treaty tie-breaker then decides.
Does a golden visa make me tax resident?
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Not by itself. Residency depends on the day and residence tests, not the visa type.
Sources
- UAE issues additional guidance on determination of tax residency (Ministerial Decision No. 27 of 2023) — EY Global Tax Alert. Checked 17 October 2026.
- UAE tax residency rules and their interaction with tax treaties (Cabinet Decision No. 85 of 2022) — Crowe UAE. Checked 17 October 2026.
- Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax (AED 375,000) — UAE Ministry of Finance. Checked 16 October 2026.