UAE & Dubai Tax Residency Calculator

Evaluate your statutory UAE tax residency status under Cabinet Decision No. 85 of 2022 & Ministerial Decision No. 27 of 2023 across the relevant consecutive 12-month period, test your 90-day alternative status, and check your Tax Residency Certificate (TRC) eligibility.

Relevant Consecutive 12-Month Rule: Physical presence under UAE Cabinet Decision No. 85 Article 4 is measured across the relevant consecutive 12-month period — which may start on any date and cross calendar years — rather than being restricted to a fixed Gregorian calendar year (Jan 1 – Dec 31).

Inputs & Criteria

Relevant Consecutive 12-Month Window

Period Start Date

Period End Date (12 Mos)

Select your period start date. The consecutive 12-month window end date is automatically calculated (1 year minus 1 day).

Days Physically Present in UAE (in Selected 12-Month Window)

days

Under Ministerial Decision No. 27 of 2023, any part of a day spent in the UAE counts as a full day of presence.

Individual Trip Entries

Add Trip to UAE

Arrival Date

Departure Date

Dates	Unique Days	Action

Claimed Exceptional Circumstance Days (Optional)

Days caused by emergency circumstances beyond control that arose after arrival and prevented planned departure (MD 27 of 2023). Applies to both 183-day and 90-day physical presence evaluations.

Immigration & Residence Status in UAE

Cabinet Decision No. 85 Art. 4(3) requires UAE citizenship, GCC nationality, or a valid UAE Residence Permit. Temporary visitor permits are excluded. An Emirates ID may serve as supporting documentation.

Permanent Place of Residence in UAE (PPR)

A furnished dwelling continuously available to you with a regular right of occupation and sufficient permanence and stability (Art. 4(3)(a)). It need not be owned or rented directly by you.

Employment or Business in UAE

You carry on an employment or business in the UAE (Art. 4(3)(b)).

Primary Residence & Centre of Interests Route (Article 4(1))

Is the UAE your usual or primary place of residence?

Looks to where you habitually or normally reside and spend most of your time compared with other jurisdictions.

Is the UAE the centre of your financial and personal interests?

Looks to where your personal, family, and economic interests are closest or most significant. Article 4(1) requires BOTH conditions.

Optional Other-Country Tracking Reminder

Select your target foreign country to view key cross-border day-tracking considerations.

Residency Status & Compliance Analysis

ENTER YOUR FACTS

Statutory Residency Assessment

Enter your facts to evaluate the three UAE statutory residency routes under Cabinet Decision No. 85 of 2022.

Cabinet Decision No. 85 Statutory Tests

183-Day Physical Presence Test (Art. 4(2)) FAIL

Days Counted: 0 / 183 days 183 days remaining to hit 183

90-Day Alternative Test (Art. 4(3)) FAIL

Physical Presence: 0 / 90 days in relevant 12 months
Qualifying Status: Status not selected
Accommodation / Business Tie: Tie status not selected

Primary Residence & Centre of Interests (Art. 4(1)) NOT SATISFIED

Primary residence and centre of interests selection incomplete.

Federal Tax Authority (FTA) TRC Assessment

Domestic / Non-DTA TRC

—

Treaty DTAA TRC

—

Domestic vs. Treaty TRC (Ministerial Decision No. 247 of 2023): Qualifying for domestic UAE tax residency satisfies domestic criteria under Cabinet Decision No. 85. For treaty-purpose TRCs, the FTA applies the specific residence provisions of the applicable Double Taxation Avoidance Agreement (DTAA).

UK SRT Dual-Tracking Advisory

Remember that the UAE relevant 12-month period may cross calendar years, while the UK Statutory Residence Test (SRT) runs on the fixed April 6 to April 5 tax year. Track your UK visit days during the UK tax year to prevent triggering UK tax residency.

Technical Guide: UAE Tax Residency Rules (Cabinet Decision No. 85)

Relevant Consecutive 12-Month Period

Under Cabinet Decision No. 85 of 2022 Article 4 and Ministerial Decision No. 27 of 2023, an individual's physical presence is evaluated across the relevant consecutive 12-month period. This means:

The 12-month window is flexible and continuous. You can evaluate presence across any candidate 12-consecutive-month period.
It is not restricted to a fixed Gregorian calendar year (Jan 1 – Dec 31). An individual moving to Dubai mid-year can establish residency across cross-year 12-month spans.
Under Ministerial Decision No. 27 of 2023, all days or parts of days spent in the UAE count as presence, and the presence days themselves do not need to be consecutive.

Domestic UAE Tax Residence vs. Treaty Residence

Qualifying as a UAE tax resident under Cabinet Decision No. 85 does not automatically establish residence for every UAE double tax treaty. For treaty-purpose Tax Residency Certificates, the FTA applies the residence provisions of the relevant treaty under Ministerial Decision No. 247 of 2023. Some treaties refer back to UAE domestic residency rules, while others contain their own residence criteria and tie-breaker provisions. Treaty eligibility and documentation should therefore be reviewed on a treaty-by-treaty basis.

Distinguishing UAE Measurement Periods

Taxpayers often conflate three distinct measurement periods under UAE tax law:
• UAE Domestic Residency Tests (183-Day & 90-Day): Measured across the relevant consecutive 12-month period (Cabinet Decision No. 85, Art 4).
• Corporate Tax "Tax Period" (Natural Persons): Defaults to the Gregorian calendar year (Jan 1 – Dec 31).
• Tax Residency Certificate (TRC): FTA 2026 service rules permit applicants to select a Corporate Tax Period or any custom 12-month period for non-DTA certificates.

FTA Tax Residency Certificate (TRC) Audit Requirements

The FTA's current service guidelines specify route-specific documentation for non-DTA natural-person TRC applications:

183-Day Route Evidence (Art. 4(2)) Emirates ID or passport accompanied by an official entry/exit report (GDRFA/ICP).

90–182-Day Route Evidence (Art. 4(3)) Emirates ID & passport with GDRFA/ICP entry/exit report, plus proof of UAE employment/business or permanent residence (Ejari/Tawtheeq).

Primary Residence & Ties (Art. 4(1)) Emirates ID & passport with official ICP/GDRFA entry/exit report, plus proof of primary residence, proof of income, and supporting documentation demonstrating localized ties.

Related Residency Guides & Tools

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