28 November 2022
The Cabinet Resolution No.85 of 2022 (the Resolution)
establishes specific residency requirements that must be met before an
individual (Natural person or Legal Entity) is deemed a tax resident.
Individuals are tax residents if their regular or principal place
of residence is in the UAE and the center of their financial and personal
interests is in the UAE or if they have been physically present in the UAE for
183 days or more in 12 months.
Individuals will also be considered tax-resident if they have
been physically present in the UAE for 90 days or more in 12 months and are a
UAE citizen, UAE resident, or Gulf Cooperation Council national with a
permanent place of residence in the UAE, or a UAE business owner.
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