🇦🇪 Tax residency in United Arab Emirates
UAE introduced a formal tax-residency definition in 2022 alongside the 9% Corporate Tax (in force June 2023). 183-day physical presence + centre of vital interests test.
Residency rules
- Days rule
- 183 days physical presence (since 2023 corporate tax)
- Tie-breaker
- Cabinet Decision 85/2022 — primary residence + centre of financial interests
- Treaty tie-breaker
- Per OECD Model Article 4
Last verified 2026-04-28.