ETERAX / UAE tax residency
Becoming a UAE tax resident, the right way.
A UAE company does not make you a UAE tax resident. Your home country keeps taxing you until you actually break residency there and establish it in the UAE. That means the day-count rules, a certificate treaties accept, and passing the centre-of-life test.
Start your assessment →
What actually counts
Residency is earned, not assumed.
Owning a UAE company or a visa is not enough. Tax residency turns on where you spend time and where your life is based. Here is what each test means.
183-day rule
183+
The standard route. Spend 183 days or more in the UAE in a 12-month period.
See details →90-day rule
90+
Available with a UAE home and financial or personal ties, for certain nationals and residents.
See details →Tax residency certificate
TRC
The document your home country and treaties actually accept as proof.
See details →Centre of life
The test
Home country rules on vital interests can still pull you back. This is where planning matters.
See details →
Read next
Guides for future UAE residents.
Accepting Crypto Payments in Your UAE Business: Legal Reality in 2026Read →
UK Non-Dom Abolition in 2025: What Former Non-Doms Are Doing InsteadRead →
UAE Inheritance: No Estate Tax and What That Means for Your Asset PlanningRead →
Transfer Pricing Basics for EU-UAE Group StructuresRead →
UAE Free Zone Substance: What Counts as Real Presence and What Does NotRead →
VARA License Types in Dubai: What Each Category Covers and What It CostsRead →
UAE tax residency
Ready to plan your residency?
Free 50-minute strategy session. A written proposal within 48 hours. If we do not see a real fit, we will tell you.