UAE tax residency checker
An individual is UAE tax resident if the UAE is their usual residence and centre of financial and personal interests, or they spend 183 days or more in the UAE in 12 months, or 90 days or more if they hold UAE nationality, a residence permit or GCC nationality and have a permanent home or job or business in the UAE. A company incorporated in the UAE is resident.
Reviewed by Countify's ACCA/FCCA chartered certified accountants · Updated
- UAE tax resident
- Yes
- Test met
- 90 days plus status and a UAE tie
A Tax Residency Certificate from the FTA is needed to claim treaty benefits abroad. Individuals apply with proof of days (entry/exit report), residence and a tenancy or employment evidence.
Results are estimates for general information, not tailored advice.
Residency tests for individuals
Residence visa holder with a UAE home, not claiming centre of interests.
| Days in the UAE | UAE tax resident | Test met |
|---|---|---|
| 60 | No | None |
| 95 | Yes | 90 days plus status and a UAE tie |
| 190 | Yes | 183 days or more |
Each test is applied to any 12 consecutive months.
Getting a Tax Residency Certificate
Apply to the FTA on EmaraTax. Individuals provide an entry and exit report, residence visa, Emirates ID, proof of address (tenancy contract) and source of income; companies provide their licence, audited or certified accounts and bank statements. Certificates are issued per year and per treaty country when needed.
Leaving the UK?
Being UAE resident does not automatically end UK residence. Check the UK side with the UK–UAE residency checker and our guide for UK businesses.
Legal basis
We review this calculator whenever the FTA or Ministry of Finance issues a new decision or clarification.
Frequently asked questions
How many days do I need in the UAE to be tax resident?
183 days in 12 months, or 90 days if you have UAE residence (or nationality) and a permanent home, job or business in the UAE.
Does a residence visa make me tax resident?
Not on its own. You also need to meet one of the residency tests.
Corporate tax and residency advice
We review residency, apply for your Tax Residency Certificate and make sure your UAE and overseas tax filings line up.