UAE TAX RESIDENCY

UAE tax residency: the 183-day and 90-day tests

Short answer

You are a UAE tax resident if you spend 183 days or more here in 12 months in a row.

A 90-day test also exists, but only for some people, and only with extra conditions.

By Sawan Kumar, Chartered Accountant (ICAI), Dubai. Facts checked against the linked sources on 2026-11-03.

The three tests

Cabinet Decision No. 85 of 2022 sets the tests for individuals. Meeting any one is enough.

183 days: you were in the UAE for 183 days or more in a 12-month period in a row. Source
90 days: you were in the UAE for 90 days or more in a 12-month period in a row. Source
For the 90-day test, you must be a UAE national, hold a valid UAE residence permit, or be a GCC national. Source
You must also have a permanent home in the UAE, or a job or business here. Source
Main home: your main home and the centre of your personal and financial life are both in the UAE. Source

You apply online through the Federal Tax Authority portal. You choose the test you rely on and upload proof. Source
The law itself is Cabinet Decision No. 85 of 2022. Source

It proves UAE residence. It does not decide whether your home country still treats you as its resident.
Each home country applies its own rules. The country guides below cover the main ones.

Does a UAE tax residency certificate stop my home country taxing me?

Not by itself. Your home country applies its own residency rules. Check them for your country.

Do the 183 days have to be in a row?

No. Any day or part of a day in the UAE counts, and the days do not need to be in a row.