UAE Tax Residency Criteria

The Federal Tax Authority (FTA) issued Cabinet Decision No. 85 of 2022 (dated 2 September 2022), setting new criteria for determining tax residency for juridical and natural persons, and this decision will be effective from 1 March 2023.

The below takes note of everything you need to know about determining a natural person’s tax residency.

In addition, the document with all amendments is now available on the website of FTA.

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