United Arab Emirates税务居民规则:183天判定标准

The UAE introduced personal income tax on certain categories in 2023. The 183 day rule applies for residency determination.

日历年(1 月至 12 月). 这意味着你的天数每年 1 月 1 日重置。上一年的天数不会结转。

如果超过 183 天,United Arab Emirates可能会将你的全球收入作为税务居民征税。具体后果取决于你的个人情况、适用的税收协定及收入类型。

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.

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.

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.

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.

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.