Key facts
- Legal basis
- Cabinet Resolution No. 85 of 2022, in force since 1 March 2023
- Test 1
- Usual residence and centre of financial and personal interests in the UAE
- Test 2
- 183 days or more in a consecutive 12-month period
- Test 3
- 90 days, plus UAE citizenship, residence or GCC nationality, plus a home, job or business in the UAE
- Certificate
- Issued by the Federal Tax Authority
The three tests
Under Cabinet Resolution No. 85 of 2022, in force since 1 March 2023, an individual is UAE tax resident if they meet any one of these tests:
| Test | What you need |
|---|---|
| Centre of life | Your usual or primary place of residence and the centre of your financial and personal interests are in the UAE |
| 183 days | Physical presence of 183 days or more in a consecutive 12-month period |
| 90 days | Presence of 90 days or more in a consecutive 12-month period, and UAE citizenship, a UAE residence permit or GCC nationality, and either a permanent place of residence or a job or business in the UAE |
All three conditions of the 90-day test must be met together. Within each group, one option is enough: for example, a residence visa plus a business in the UAE.
Counting days
Every day or part of a day you are physically in the UAE counts, consecutive or not. The 12-month period does not have to be the calendar year: any consecutive 12 months works, which can help align with your home country's tax year.
Keep the evidence: entry and exit stamps, your Emirates ID travel record, flight tickets, tenancy contract and utility bills.
The tax residency certificate
The Federal Tax Authority issues tax residency certificates to individuals and companies that meet the tests. It is the document your home country, your bank or the other treaty country will usually ask for. For treaty purposes, the authority has indicated that it generally expects at least 183 days of presence in a 12-month period, so the 90-day route alone may not be enough to obtain one for that purpose.
What your home country will look at
Becoming UAE tax resident is only half of the move. The other half is ceasing to be resident where you come from. Each country has its own rules:
- Spain: 183 days, centre of economic interests or a spouse and minor children living in Spain. The UAE is not on Spain's list of non-cooperative jurisdictions, so the rule that keeps Spanish nationals taxable for four more years after moving to a tax haven does not apply.
- Germany: a home kept available in Germany is enough to remain taxable there, even if you spend little time.
- United Kingdom: the statutory residence test counts days and ties such as family, accommodation and work.
- France: your home, your main stay, your professional activity or the centre of your economic interests.
If both countries claim you, the double tax treaty between them applies its tie-breaker rules: permanent home first, then centre of vital interests, habitual abode and nationality.
Residency visas that support the move
To meet the 90-day test or simply to live there, you need a UAE residence visa: through your own company, employment, property or the golden visa, available to property investors from AED 2 million, among other categories. Read how it fits with setting up a company in Dubai.
Before you leave, check the exit tax in your country: it is calculated on the day your residency changes.
Frequently asked questions
How many days do I need to spend in Dubai to be tax resident?
183 days in a consecutive 12-month period is enough on its own. With 90 days you can also qualify, if you are a UAE citizen, hold a UAE residence permit or are a GCC national, and you either have a permanent home or a job or business in the UAE. You are also resident if your usual residence and centre of interests are in the UAE, regardless of days.
What is a UAE tax residency certificate?
A certificate issued by the Federal Tax Authority confirming you are UAE tax resident. It is often needed to claim treaty benefits or to show your home country that you have moved. For treaty purposes the authority generally expects 183 days of presence in a 12-month period.
Do part days count?
Yes. Any part of a day spent in the UAE counts as a day for the 90-day and 183-day tests, and the days do not have to be consecutive.
If I become UAE tax resident, do I stop paying tax at home?
Not automatically. Your home country applies its own rules: days, home, family and economic interests. If both countries consider you resident, the double tax treaty between them decides, if there is one. You need to break your ties at home, not only build them in the UAE.
Official sources and references
- EY: UAE issues additional guidance on determination of tax residency
- Taylor Wessing: understanding tax residency in the UAE (December 2025)
- UAE Government portal: golden visa
Figures reviewed on the date shown above. Rules change: always check the source.
This guide is general information, not tax or legal advice. Every case needs individual analysis.