United Arab Emirates: 90-day tax residence test
At least 90 days in any 12 consecutive months, with conditions
About This Rule
Counts your days in the UAE over any 12 consecutive months and shows whether you reach 90. You are tax resident if you are physically present for 90 days or more within the relevant 12 consecutive months and also meet both conditions below; any part of a day counts as a full day. This tracks the day count only; it doesn't check the conditions or decide your residence.
Also Requires
- UAE or GCC nationality, or a valid UAE Residence Permit
- A Permanent Place of Residence in the UAE, or employment or a Business there
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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Ready-made rules count your days against the limits the law names. They don't decide your visa or residency status, and many laws add conditions a day count can't see.