In recent years, the UAE has amended its tax residency rules, creating multiple legal pathways for individuals to qualify as tax residents and obtain a Tax Residency Certificate (TRC). These updates aim to provide clarity for those with complex residency profiles—especially individuals with global ties, flexible schedules, or partial presence in the UAE.

Whether you are a full-time resident, a frequent flyer, or someone with business and family ties in the country, the new framework offers several qualifying routes—each with its own legal and practical nuances.

Legal Framework: Cabinet Decision No. 85 of 2022

As per Cabinet Decision No. 85 of 2022, and guidance issued by the Federal Tax Authority (FTA), an individual may be considered a UAE Tax Resident if they meet any one of the following three conditions:

Category 1: 183-Day Presence

This is the simplest and most objective test.

• If an individual has spent at least 183 days in the UAE during any rolling 12-month period, they are generally eligible for tax residency under domestic UAE law.
• In most cases, only an entry-exit report from the UAE’s ICP (Identity and Citizenship Authority) is required.

This category is often used by full-time residents, remote workers based in the UAE, and digital nomads who stay continuously.

Category 2: 90-Day Presence + Residency + Ties

This route is designed for those who spend 90 to 182 days in the UAE within a 12-month period—but who maintain legal and economic ties to the country.

To qualify, individuals must have:

• A valid UAE residence permit or be a UAE/GCC national; and
• Either:
  • A permanent place of residence (such as a property or long-term lease), or
  • Ongoing employment or business activity in the UAE.

This category is widely used by part-time residents and business owners who split their time across borders.

Category 3: Primary Residence and Center of Interests

This is the most flexible but also the most document-heavy option.

Even if an individual does not meet the 90- or 183-day thresholds, they may still qualify if:

• The UAE is their usual or primary place of residence, and
• It is also their center of financial and personal interests.

Evidence may include proof of family residing in the UAE, local bank accounts, business ownership, personal spending, or education of dependents. This route is often used by frequent travelers with UAE-based lives.

Beyond Domestic Law: Treaties and Tax Optimization

Many applicants seek tax residency in the UAE not only for domestic purposes, but to benefit from the country’s Double Taxation Avoidance Agreements (DTAAs). These treaties can offer relief from foreign tax liabilities—but have their own eligibility tests, separate from UAE domestic rules.

That means qualifying under UAE law may not automatically make you eligible under a specific treaty—especially if another country also claims you as a tax resident.

Application Process and Practical Notes

Applications for the UAE Tax Residency Certificate must be submitted through the EmaraTax portal, operated by the FTA. Each category requires different supporting documents, and in certain cases, factual interpretations can affect the outcome.

Even minor inconsistencies—such as mismatched dates, unclear property records, or insufficient financial documentation—can delay or derail the process.

Key Takeaway

With the recent amendments, the UAE now offers three clear legal routes to qualify as a tax resident. These provide greater flexibility for individuals with diverse profiles—but also introduce new layers of documentation and legal thresholds.

If you are unsure which category you fall into—or which documents are required to support your case—it is essential to take the time to map out your facts and match them to the law.