United Arab Emirates tax residency day rules

Domestic residence arises from at least 183 days in a relevant 12-consecutive-month period; or at least 90 days in that period for a UAE/GCC national or valid UAE residence-permit holder who also has a permanent home or employment/business in the UAE; or both a usual/primary residence and centre of financial and personal interests in the UAE.

Any part of a day counts. Days need not be consecutive. Qualifying exceptional circumstances may be disregarded.

Domestic residence does not itself prove treaty-resident status. Treaty residence uses the residence criteria of the specific agreement. A certificate request must state whether it is for domestic or treaty purposes; the FTA assesses the supporting facts and documents.