UAE resident - renting apartment longterm - implications

[Redhue]

Thank you,

It says

A natural person will be considered a UAE tax resident if the individual meets any of the below mentioned conditions:

• Has one’s usual or primary place of residence and one’s centre of financial and personal interests in the United Arab Emirates.

So that means, if someone rents an apartment anf has an ejari it might be considered as his usual / primary place of residence.


Is that correct?

The last point says a person will be deemed a tax resident if they stay 90 days in a 12 month period AND has a residence visa AND has a permanent place of residence in the UAE.