Zasady rezydencji podatkowej w United Arab Emirates: test 183 dni
próg 183 dni
Jak działa zasada 183 dni w United Arab Emirates
The UAE introduced personal income tax on certain categories in 2023. The 183 day rule applies for residency determination.
Rok kalendarzowy (od stycznia do grudnia). Oznacza to, że licznik dni resetuje się co 1 stycznia. Dni z poprzedniego roku nie przenoszą się.
Jeśli przekroczysz 183 dni, United Arab Emirates może opodatkować twój światowy dochód jako rezydenta podatkowego. Dokładne konsekwencje zależą od twojej sytuacji osobistej, obowiązujących umów podatkowych i rodzaju dochodu.
Jak działa liczenie
There is no general personal income tax in the UAE. From 2023, a federal corporate tax of 9% applies to qualifying business income above a profit threshold, with a 0% rate below it. Cabinet Decision No. 85 of 2022 set out a formal tax residency definition that can give you a UAE residency certificate via any of three routes: 183 days of presence in the UAE across a 12 month period, 90 days plus UAE economic and personal interests, or a permanent place of residence in the UAE.
Co liczy się jako dzień
Any day on which you were physically in the UAE for any part of it counts toward the 183 day threshold under the residency certificate rules. The measuring window is a rolling 12 months from the date you apply, not a calendar year.
Poza samym liczeniem dni
The 90 day route is open to UAE nationals and GCC nationals, plus residents who have a permanent place of residence in the UAE alongside a UAE based economic activity or family link. The permanent place of residence route is open even with shorter stays.
Szczególne reżimy podatkowe
For individuals, the UAE charges no personal income tax on salaries, investment income, or capital gains. The 9% corporate tax applies to qualifying business activities above a profit threshold, while free zone regimes can still offer 0% on qualifying activities. Tax residency certificates issued by the Federal Tax Authority are what unlock treaty relief in other countries.
Umowy o unikaniu podwójnego opodatkowania
The UAE has a large treaty network, used mainly to access reduced withholding rates abroad. Treaty residency requires a UAE tax residency certificate, and not every Emirates resident automatically qualifies under a treaty.
Najczęstsze pytania
Is there any personal income tax in the UAE?
No. There is no general personal income tax on salaries, savings income, or capital gains. The 9% federal corporate tax can apply to qualifying business activities above a profit threshold, and freelance or sole proprietor income may fall within that net depending on how the activity is structured.
How do I get a UAE tax residency certificate?
Apply through the Federal Tax Authority. The standard requirements are 183 days of UAE presence over 12 months, a UAE residency visa, proof of income, and an Emirates ID. Lower thresholds can apply for UAE and GCC nationals, or for residents with a permanent UAE home plus ties to the country.
Can a digital nomad become UAE tax resident?
Yes. You need a remote work visa or another long term residence visa, plus enough physical presence to meet the 183 day test or one of the alternative 90 day or permanent residence routes.
Oficjalne źródło: https://tax.gov.ae/en/services/issuance.of.tax.residency.certificate.aspx
Śledź swoje dni w United Arab Emirates
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