United Arab Emirates

On 9 September 2022, the UAE Cabinet of Ministers issued Decision No. 85 of 2022, which provides a new domestic definition and criteria for when an individual shall be considered a tax resident of the United Arab Emirates for the purposes of any UAE tax law or double tax treaty (DTT). The effective date of the new rules is 1 March 2023. 

A natural person will be considered a UAE tax resident if the individual meets any of the below mentioned conditions: 

• Has one’s usual or primary place of residence and one’s centre of financial and personal interests in the United Arab Emirates. 
• Was physically present in the United Arab Emirates for a period of 183 days or more during a consecutive 12-month period. 
• Was physically present in the United Arab Emirates for a period of 90 days or more in a consecutive 12-month period and is a UAE national, holds a valid residence permit in the United Arab Emirates, or holds the nationality of any Gulf Cooperation Council (GCC) member state, where the individual:
  • has a permanent place of residence in the United Arab Emirates, or 
  • carries on an employment or a business in the United Arab Emirates.