UAE Tax Residency Requirements: Are You Eligible?
Holding a residency visa in the UAE is great for the lifestyle, but it doesn’t automatically make you a tax resident. This is a common trap. You can live in a villa in Dubai, carry an Emirates ID, and still not meet the official UAE tax residency requirements.
If you want to avoid paying taxes twice or need a certificate to prove your status to another country, you have to play by the Federal Tax Authority’s (FTA) rules. It’s about more than just having a stamp in your passport. It’s about where you spend your time and where your life is actually rooted.
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What Are the UAE Tax Residency Requirements for Individuals?
Since 2023, the rules have been much tighter. You no longer have to guess if you qualify. There are three specific ways to become a tax resident. Meet one, and you’re set.
The 183-Day Power Play
This is the “gold standard.” If you spend 183 days or more in the UAE during a consecutive 12-month period, you are a tax resident. Simple. The FTA counts every partial day, so even if you land at 11:59 PM, that day counts.
The 90-Day Alternative
Don’t want to spend half the year here? You might still qualify if you stay for at least 90 days in a 12-month period. But there’s a catch. You must also:
- Be a UAE resident (visa holder) or a GCC national.
- Have a “permanent place of residence” (like an Ejari-registered apartment).
- Hold a job or run a business in the UAE.
The "Centre of Life" Test
Even if you travel constantly, you can be a tax resident if your “primary residence and center of financial and personal interests” are in the UAE. If your family lives here and your main pay cheque comes from a local company, the FTA sees you as a resident.
Do Businesses Have to Meet UAE Tax Residency Requirements?
Yes, and the bar is high. A company isn’t just a piece of paper in a drawer. For a legal entity to be a tax resident, it must be incorporated here (mainland or free Zone).
But incorporation isn’t enough. The “Place of Effective Management” must also be in the Emirates. This means the board meetings, the big executive decisions, and the day-to-day management happen on UAE soil. If you run a Dubai company from an office in London, you might run into trouble.
Is your business ready for a surprise inspection? Navigating the UAE’s shifting rules doesn’t have to be a solo mission. By the time the July 2026 e-invoicing deadline hits, the companies that thrive will be those that treated internal auditing as a growth tool, not a chore.
Why you actually need a Tax Residency Certificate (TRC)
You might meet the UAE tax residency requirements, but without a TRC, it’s just your word against the world.
You’ll need a stack of documents: passport copies, your visa, an entry/exit report from the Federal Authority for Identity and Citizenship (ICP), and a certified lease agreement. For companies, we’re talking audited financial statements and trade licences.
The process is digital, but it’s picky. One wrong date on your travel report and the application bounces.
Final Thoughts
The days of “vague” residency are over. You either hit the 183-day mark, prove your 90-day ties, or show that the UAE is your true home base. It’s a protection for your wealth, but only if you do the paperwork right.
FAQ
Yes, as long as you meet the day count or the “centre of interest” rules. Having the visa is the first step; living here is the second.
Usually, no. The FTA wants to see a long-term lease (Ejari) or a title deed. A hotel is considered temporary unless you have a specific long-stay contract that looks like a lease.
That’s where Double Taxation Agreements (DTA) come in. The UAE has over 140 of them to make sure you don’t get taxed twice on the same dollar.