Assess in six questions your eligibility for UAE tax residency within the meaning of Cabinet Decision No. 85 of 2022. The test covers the three alternative criteria of Article 4: usual or primary place of residence with centre of financial and personal interests, physical presence of 183 days, or 90-day presence with qualifying conditions.
This test produces an initial indicative assessment of your eligibility under UAE domestic law. It does not prejudge the treatment applicable in case of a dual residence conflict with France, which is resolved by reference to article 4 B of the French Tax Code (CGI) and, where applicable, the tie-breaker clause of the France-UAE tax treaty of 19 July 1989.
The UAE residence visa is what makes the 90-day criteria accessible and facilitates the issuance of the Tax Residency Certificate.
Every day of physical presence counts (including partial days). The count is based on 12 consecutive months, not the calendar year.
Home owned outright or rented under a long-term lease, effectively and continuously at your disposal.
Employment under a UAE contract, executive of a UAE company, or commercial activity under a DET license or Free Zone license.
The family household is one of the major criteria for locating the center of personal interests.
Active French corporate office, income-producing real estate, active bank accounts, etc. A factor that may tilt the center of economic interests toward France.
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