United Arab Emirates: 183 days in 12 months
At least 183 days in any 12 consecutive months
About This Rule
Counts your days in the UAE over any 12 consecutive months and shows whether you reach 183, for example to qualify for a Tax Residency Certificate. You are tax resident if you are physically present for 183 days or more within the relevant 12 consecutive months; any part of a day counts as a full day, and days spent there because of exceptional circumstances may be disregarded. You can also be resident if your usual or primary residence and the centre of your financial and personal interests are in the UAE, or under the 90-day test; the app does not decide your residence.
Sources
- tax.gov.ae › Cabinet Decision 85 of 2022 - For publishing (PDF)
- tax.gov.ae › Tax-Resident-and-TRC--18-10-2024 (PDF)
Reviewed September 30, 2026
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