Blogs & Articles

Expat professionals working in the UAE often believe that securing UAE tax residency is simply a matter of counting days. A common assumption is that spending enough time in the country, particularly under the 90-day or 183-day rules, automatically makes the UAE one’s tax home.

In some cases, that may appear straightforward. But where another country may also have a claim, the position becomes more complex. At that stage, UAE tax residency cannot be assessed through UAE rules alone. It also needs to be considered alongside the domestic tax laws of the other country and the relevant double tax treaty. When that wider picture is overlooked, individuals can find themselves unexpectedly exposed to tax elsewhere. That is why it is important to understand not only how the UAE tax residency framework works, but also how it interacts with other jurisdictions.