Налоговое резидентство в стране United Arab Emirates: правило 183 дней
Порог 183 дней
Как работает правило 183 дней в стране United Arab Emirates
The UAE introduced personal income tax on certain categories in 2023. The 183 day rule applies for residency determination.
Календарный год (с января по декабрь). Это означает, что ваш счётчик дней обнуляется каждого 1 января. Дни предыдущего года не переносятся.
Если вы превысите 183 дней, United Arab Emirates может обложить ваш мировой доход налогом как налогового резидента. Точные последствия зависят от вашей ситуации, действующих налоговых соглашений и типа дохода.
Как считаются дни
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.
Что считается днём
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.
Помимо подсчёта дней
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.
Специальные налоговые режимы
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.
Налоговые соглашения
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.
Частые вопросы
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.
Официальный источник: https://tax.gov.ae/en/services/issuance.of.tax.residency.certificate.aspx
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