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UAE residency 183 days - what's reality?

A natural person shall be considered a Tax Resident in the State where any of the following conditions are met:

1. If his usual or primary place of residence and the centre of his financial and personal interests are in the State, or he meets the conditions and criteria determined by a decision from the Minister.

2. If he has been physically present in the State for a period of (183) one hundred and eighty-three days or more, within the relevant (12) twelve consecutive months.

3. If he has been physically present in the State for a period of (90) ninety days or more, within the relevant (12) twelve consecutive months, and he is a UAE national, holds a valid Residence Permit in the State or holds the nationality of any member state of the Gulf Cooperation Council, and meets any of the following:

a. He has a Permanent Place of Residence in the State.
b. He carries on an employment or Business in the State.
 

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Yeah, but what's the reality in the UAE? Do they even care if I'm there?
Nobody care unless and until You do not break any law in UAE....They only require single visit per 6 month....
Can you provide more detail ? What are your plans ? What are you trying achieve ?

Like If some of with Non EU passport, cut all tie with home country get UAE residency ...Get Dubai bank account .and travel the world.. ...Nobody cares....Indeed You are not breaking any law....Just cut all tie with home country....

It is gray area....very much depend on your situation and your Passport of your country .....I am not expert .Just opinion ..Do it at your own risk....
 
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If you need a TRC (Tax Residence Certificate), you need to demonstrate that you've actually been in UAE for the necessary period of time.

Aside from that, UAE doesn't care much where you spend your time. It's not their problem if you spend too much time somewhere else and become tax resident there. It only becomes a concern for UAE if you ask UAE to certify that are tax resident in UAE.
 
If I get a UAE residency permit as a freelancer or as a UAE company owner, technically I need to stay there at least 183 days in a year.
What's the reality though? Does the UAE check if I'm really there?
The reality is that we could get for clients already 2021 and 2022 with a 3 months over the year stay a Tax Residence Certificate.

Yes - UAE can check - part of the Individual Tax Residence Certificate is an Immigration Report which actually reflects how long you did stayd in the UAE during a year.

This year they make official what already worked in the past - spend 90 Days in the UAE and you get your Tax Residence Certificate - it's not cheap - so ask yourself if you really require it.
 
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The reality is that we could get for clients already 2021 and 2022 with a 3 months over the year stay a Tax Residence Certificate.

Yes - UAE can check - part of the Individual Tax Residence Certificate is an Immigration Report which actually reflects how long you did stayd in the UAE during a year.

This year they make official what already worked in the past - spend 90 Days in the UAE and you get your Tax Residence Certificate - it's not cheap - so ask yourself if you really require it.
And you cannot just stay in hotel right?
You need long term rental agreement, EJARI etc?
 
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And you cannot just stay in hotel right?
You need long term rental agreement, EJARI etc?
There must be exceptions as there are quite a few Holiday Rentals in Dubai or sublets, temporary rentals etc.
Can't imagine that these people are all excluded just because they don't have EJARI.


  • The individual has been physically present in the UAE for a period of 90 days or more over a consecutive 12-month period and is a UAE citizen, UAE resident or GCC national who either (i) has a permanent place of residence in the UAE or (ii) carries out a job or business in the UAE.
 
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And you cannot just stay in hotel right?
You need long term rental agreement, EJARI etc?
Not particular EJARI required.

There must be exceptions as there are quite a few Holiday Rentals in Dubai or sublets, temporary rentals etc.
Can't imagine that these people are all excluded just because they don't have EJARI.


  • The individual has been physically present in the UAE for a period of 90 days or more over a consecutive 12-month period and is a UAE citizen, UAE resident or GCC national who either (i) has a permanent place of residence in the UAE or (ii) carries out a job or business in the UAE.
Correct.
 
And you cannot just stay in hotel right?
You need long term rental agreement, EJARI etc?
For TRC you need certified copy of lease agreement. And what we already mentioned - DTA that includes UAE nationals and residents.

"Where the applicant is a natural person:
  • Passport.
  • Valid Residence Permit.
  • Emirates ID.
  • A certified copy of residential lease agreement.
  • Source of income/salary certificate.
  • A bank statement issued by a local bank covering 6 months within the financial year related to the request.
  • Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity."
https://tax.gov.ae/en/services/issuance.of.tax.residency.certificate.aspx
How doable is 6-month strategy (fly in, fly out) in reality and long-term (10 years)? Does anyone work like that + renewing visa every 2 years?
 
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