Eligibility Test — UAE Tax Residency
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.
Do you hold a valid UAE residence visa?
The UAE residence visa is what makes the 90-day criteria accessible and facilitates the issuance of the Tax Residency Certificate.
How many days per year do you spend (or plan to spend) in the UAE?
Every day of physical presence counts (including partial days). The count is based on 12 consecutive months, not the calendar year.
Do you have a permanent home in the UAE?
Home owned outright or rented under a long-term lease, effectively and continuously at your disposal.
Do you hold employment or carry on a commercial activity in the UAE?
Employment under a UAE contract, executive of a UAE company, or commercial activity under a DET license or Free Zone license.
Is your family household (spouse, school-age children) established in the UAE?
The family household is one of the major criteria for locating the center of personal interests.
Do you maintain significant activity or assets in France?
Active French corporate office, income-producing real estate, active bank accounts, etc. A factor that may tilt the center of economic interests toward France.
Are your usual/primary residence AND centre of financial and personal interests in the UAE?
Assess actual occupation, work, income, personal and social ties together; being single does not prevent this criterion.
Is your family home or principal place of stay in France?
Consider where your spouse/partner and children normally live, if applicable, and your own usual living arrangements.
References
- Cabinet Decision No. 85 of 2022, Article 4 (tax residency criteria for natural persons) — tax.gov.ae (PDF)
- Ministerial Decision No. 27 of 2023 (implementation rules) — mof.gov.ae (PDF)
- Article 4 B of the French Tax Code — Légifrance
- France-UAE tax treaty of 19 July 1989, Article 4(2) — Légifrance
Tax sources and review date
Fiscal review: 5 September 2026. The applicable text and tax period must be checked for each situation.