UAE Tax Residency Calculator 2026
Log your UAE entry and exit dates and the calculator checks every Cabinet Decision 85/2022 path in a rolling 12-month window: the universal 183-day rule, the 90-day GCC/resident rule (with permanent home or job/business in the UAE), and the qualitative principal-residence + centre-of-interests test. Also flags UAE Tax Residency Certificate (TRC) eligibility for DTT purposes.
Residency assessment
Add at least one UAE stay and press "Check residency status" to see your assessment.
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For information only. UAE tax residency is ultimately determined by the Federal Tax Authority on the basis of full documentation. Always confirm with a UAE-licensed tax adviser before relying on a TRC application or DTT position.
About this calculator
Cabinet Decision No. 85 of 2022, supplemented by Ministerial Decision No. 27 of 2023, sets out — for the first time in the UAE — a statutory definition of tax residency for natural persons. The rules apply both for domestic UAE Corporate Tax purposes and for issuing a UAE Tax Residency Certificate (TRC) used to claim benefits under the UAE's double tax treaty network.
There are three day-counting paths plus a qualitative test. Any individual reaches UAE tax residency by spending 183+ days physically in the country during a consecutive 12-month period. UAE citizens, UAE residents and GCC nationals can also qualify with only 90+ days if they additionally have either a permanent home in the UAE or a job/business carried on in the UAE. Independently, an individual whose principal place of residence and centre of financial and personal interests are in the UAE qualifies on those facts alone.
This tracker logs each UAE entry and exit, clips them to the rolling 12-month window ending today, merges overlapping stays, and applies the Cabinet 85/2022 thresholds — including the MD 27/2023 rule that a partial day in the UAE counts as one full UAE day. For each path it shows whether the prerequisites are met, how many days are still required, or how much surplus you have over the threshold. The TRC flag mirrors the FTA position that the qualitative test alone is generally not accepted by foreign authorities for treaty relief.