Home / Rules register
Guide
The UAE tax residency tests
You are UAE tax resident if your home and main interests are here. Or if you spend 183 days here in 12 months. Or 90 days, with a permit and a home or job.
What the source says
"If he has been physically present in the State for a period of (183) one hundred and eighty-three days or more, within the relevant (12) twelve consecutive months."
Cabinet Decision No. (85) of 2022, Article 4
| Status | Confirmed - The official source states this rule in the words quoted. |
|---|---|
| Instrument | Cabinet Decision No. (85) of 2022, Article 4 |
| Authority | UAE Cabinet |
| In force since | 1 March 2023 |
| Last checked | 16 October 2026 |
| Source | UAE Cabinet |
What to know
Owning property or holding a Golden Visa is not itself a test; each is at most evidence or one condition inside a test.
Read the full guide
This rule is explained in context, with the costs and steps around it, in Does the Golden Visa Make You a UAE Tax Resident?.
More rules on tax
- No income tax on individuals - Confirmed
- Tax residency certificate fee - Confirmed
- Personal rental income and corporate tax - Confirmed
See all 60 rules in the register.
Cite this rule
Home Guide Dubai, "The UAE tax residency tests", Dubai property rules register, last checked 16 October 2026.
https://homeguidedubai.com/rules/uae-tax-residency-tests/
This link stays the same when the rule changes. If the rule changes, this page shows the new text and the date it changed.
Frequently Asked Questions
Is this still the rule today?
We last read the source on 16 October 2026. Rules in Dubai change by circular and by edits to service pages, often without notice. Check the source linked above, and ask UAE Cabinet in writing before a large payment.
Where does this rule come from?
Cabinet Decision No. (85) of 2022, Article 4, published by UAE Cabinet. The quote on this page is copied word for word from that source.
Sources
- Cabinet Decision No. (85) of 2022, Article 4 - UAE Cabinet - accessed 16 October 2026
Every rule above is quoted from the law, decree or official page on the date given. This is general information, not legal advice; rules change, so confirm the current position with the authority named before you act.