United Arab Emirates

Individual - Residence

Last reviewed - 23 March 2023

Individual - Residence

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 UAE for the purposes of any UAE tax law or Double Tax Treaty. 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: 

  • He has his usual or primary place of residence and his center of financial and personal interests in the UAE; 
  • He was physically present in the UAE for a period of 183 days or more during a consecutive 12-month period; 
  • He was physically present in the UAE for a period of 90 days or more in a consecutive 12-month period and the individual is a UAE national, holds a valid residence permit in the UAE or holds the nationality of any GCC Member State, where:
  1. he has a permanent place of residence in the UAE; or 
  2. he carries on an employment or a business in the UAE