Rulebook  /  Countries  /  United Arab Emirates

United Arab Emirates day-count rules

Spending time in United Arab Emirates? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings United Arab Emirates's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇦🇪Avoid UAE tax residencyCabinet Decision 85 of 2022: 183 days in any consecutive 12-month period, or 90 days with additional conditions.<=182 / 365
• 🇦🇪Become UAE tax residentCabinet Decision 85 of 2022: 183 days in any consecutive 12-month period, or 90 days with additional conditions.>=183 / 365

Residence & citizenship

• 🇦🇪UAE residence visa — absenceA standard residence visa lapses after six months outside the country. Golden visas do not carry that limit.<=179 AWAY / 365