Tax residency in the Emirates: criteria, day count, and certificate

An individual is considered a tax resident of the UAE if one of the three conditions set out in Cabinet Decision No. 85 of 2022 is met. First category: their habitual or principal residence and center of financial and personal interests are in the UAE. Second category: 183 days or more of physical presence in any 12 consecutive months. Third category: 90 days or more of physical presence, with a connection (nationality or residence permit) and permanent accommodation or business activity in the UAE. Both full and partial days of physical presence are included in the total.

This page discusses the criteria and their calculation. It does not describe the application procedure for the certificate; this page is not based on the official guide. It also does not cover Emirati taxes, which are presented on our page about Emirati taxation.

The texts that establish residence

Two official texts, consulted in their English translation:

The copy of the Cabinet decision published by the Tax Authority bears the notation "This is not an official translation." Another English translation, based on UAE legislation, titles the decision "Determining the Tax Residence." Compare this with the official text published prior to any decision.

The three paths of Article 4

The decision states that the individual "is considered a Tax Resident in the State if any of the following conditions are met." Only one option is required.

The 90-day route combines two filters: a connection (nationality or permit) and an anchorage (housing or activity).

How the days are counted

Ministerial decision no. 27 clarifies three points.

• Daytime games count. Article 3 stipulates that "all days or parts of a day on which a natural person is physically present in the State" count towards the total of 12 consecutive months. The text consulted does not specify that a part of a day counts as a full day: the day of arrival and the day of departure count, but the method for calculating them is confirmed in the text.
• The days don't have to follow one another. The total is assessed over a period of 12 consecutive months, by adding up the stays.
• Exceptional circumstances. Article 4 allows the Authority to disregard days spent in the State due to exceptional circumstances: an event beyond the person's control, which prevented them from leaving as planned.

Permanent residence and employment

For the 90-day route, two concepts are defined by the ministerial decision.

The place of permanent residence (Article 5) is furnished accommodation: a house, apartment, or room, made available to the person on a continuous basis. The ruling refers to a right to occupy the accommodation regularly, with a certain degree of stability. Rented accommodation may be suitable. Only occasional or short-term occupancy is not.

Employment (Article 6) covers two cases: a contract with an employer incorporated or recognized in the UAE, with remuneration paid locally; or an ongoing relationship in which the majority of the income comes from one party for work performed in the UAE. Full-time and part-time work are permitted. The ruling clarifies: «A voluntary role for which the natural person does not enter into a contract does not constitute employment.»

The habitual residence and center of interests

Article 2 of the ministerial decision defines the first approach. Habitual residence is the jurisdiction where the person spends the most time, in an established routine that is more than transient. The center of interests is the jurisdiction where personal and economic interests are closest or of greatest importance. Factors taken into account include the place of occupation, family and social relationships, activities, the location of work, and "the place from which the property of the natural person is administered.".

This route does not contain any specific number of days. It assumes that both elements are present in the Emirates.

And what about France?

French tax residency is governed by its own specific criteria. The BOFiP (Official Bulletin of Public Finances) clarifies that individuals are considered to be domiciled in France if they have their home or principal residence there, if they carry out a professional activity there, whether salaried or not (unless it is secondary), and if the center of their economic interests is located there. It specifies: "For a taxpayer to be considered domiciled in France, it is sufficient for one of these criteria to be met." These criteria are detailed on our page concerning Article 4 B.

When a natural person is resident in both States, the Franco-Emirati convention signed in Abu Dhabi on July 19, 1989 provides for a tie-breaker in Article 4, paragraph 2, in this order:

1. the State where she has a permanent home; if she has one in each State, the State with which her personal and economic ties are closest (centre of vital interests); ;
2. if this center cannot be determined, or if she has no home in any State, the State where she habitually resides; ;
3. if she habitually resides in both States or in neither, the State of which she is a national; ;
4. If she has the nationality of both States or of neither, the competent authorities decide by mutual agreement.

The convention defines an Emirati resident as a person "domiciled, established, or having their place of management" in the Emirates. The outcome of the tie-breaking process depends on the facts of each case.

The tax residence certificate

The Tax Authority's service sheet, updated on August 11, 2026, distinguishes between applications outside of a tax treaty and applications within a treaty. For an individual outside of a treaty, it lists three cases:

For a certificate under an agreement, a passport is mandatory, along with a statement of entries and exits and, if applicable, proof of Emirati income or salary.

Fees indicated: AED 50 upon submission, AED 1,000 for review and issuance, for an individual not registered with the Tax Authority, AED 250 per paper copy. Stated processing time: 10 working days after a complete application. The document displays two update dates (August 11, 2026 in the body, October 16, 2026 in the footer): to be verified on the date of submission.

Tax residency in the Emirates: a numerical example (fictitious profile)

Situation. A French business leader, a fictional profile, stays in the Emirates on four occasions between November 1, 2026 and October 31, 2027: from November 15 to December 20, 2026, from January 5 to February 28, 2027, from April 10 to May 31, 2027, from August 15 to September 11, 2027.

Issue. He wants to know if he has reached 183 days.

Strategy. It adds up the days by counting, by assumption, each day of attendance once, including the day of arrival and the day of departure. The text consulted states that days and parts of days count, without specifying the value of a part of a day.

Result. 36 + 55 + 52 + 28 = 171 days. Twelve days are needed to reach 183. The 90-day threshold has been exceeded, but this route also requires a valid residence permit (or citizenship) and permanent housing or employment in the country: the calculation doesn't specify these conditions. The habitual residence route and, from the French perspective, the criteria for tax domicile still need to be examined.

This profile is fictitious; the dates and the inclusive count (arrival and departure counted each) are assumptions.

Tax residency in the Emirates: what changes depending on your situation

• Your number of days, calculated over 12 consecutive months and not over the calendar year.
• Your nationality and your residence permit, which open or close the door to the 90 days.
• Your accommodation: furnished, made available continuously, rented or not.
• The nature of your activity: contract with a local employer, or ongoing relationship.
• Your links with France: home, work, economic interests.

No tax results are promised.