The UAE government has proposed guidelines to determine tax residency for
“natural and legal persons” in the country. The resolution will become effective from
1 st March 2023.

Prior to the resolution, there was no statutory definition of UAE tax residency. It broadens the criteria of UAE tax
residency, for natural persons, which was previously limited to a strict 183-day physical presence requirement.
This introduction reflects the UAE’s continued measures to “adapt to the increasingly globalised economy and in
line with the evolving tax landscape in the UAE.” The official name of the legislation is Cabinet Resolution No. (85)
of 2022.

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