On September 9, 2022, the Council of Ministers of the United Arab Emirates issued Decision No. 85 of 2022, which establishes an updated definition and national criteria for determining the tax residence of individuals for the purposes of UAE tax legislation and treaties to avoid double taxation. This regulation came into effect on March 1, 2023.

According to the Decision, a natural person will be considered a tax resident of the UAE if they meet any of the following conditions:

1. Habitual Residence: He maintains his usual or primary residence, as well as his center of financial and personal interests, in the United Arab Emirates.

2. Physical Presence: You have been present in the UAE for a period of 183 days or more within a consecutive 12-month period.

3. Presence and Nationality: You have been present in the UAE for a period of 90 days or more within a consecutive period of 12 months and you meet any of the following conditions:

• He is a UAE national.
• You have a valid residence permit in the UAE.
• You have the nationality of a member state of the Gulf Cooperation Council

In addition, you must meet at least one of the following conditions:

• Have a permanent place of residence in the UAE.
• Be involved in a work or business activity in the UAE.

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