There is no single number that works everywhere. Your old country applies its own residence tests, and many look at more than days. A home, family or work there can keep you resident even with few days.
Why 183 days is not a safe rule
A 183-day test is common, but it is not universal. Some countries use lower day counts, count days over a different period, or combine days with ties. Others decide residence mainly on where your home and interests are. Check the actual rules of the country you have left.
Ties can outweigh days
If you keep a home that stays available to you, or your spouse and children remain behind, you may still be resident with only a few visits. If a treaty applies, the tie-breaker looks at your permanent home and centre of vital interests before it counts where you habitually live. See What counts as a permanent home for tax treaty purposes?
The UAE side
Cabinet Decision 85 of 2022 treats you as UAE resident if you meet any one of three tests:
- your usual or primary place of residence and centre of financial and personal interests is in the UAE
- you are present in the UAE for 183 days or more in a relevant 12-month period
- you are present for 90 days or more in that period, hold UAE or GCC nationality or a valid UAE residence permit, and have a permanent place of residence or a job or business in the UAE
Keep a day diary
Countries count part days differently. Record each arrival and departure, with flight details and where you stayed. Keep boarding passes and passport stamps. The FTA asks for an entry and exit report when you apply for a UAE Tax Residency Certificate.
An example
Chen, a Singaporean architect, moves to Dubai and still visits his ageing parents often. He logs every trip in a simple spreadsheet. After nine months he checks his days in each country against both sets of rules before he books a long summer visit home.
Quick questions
Does a day of arrival count as a day?
It depends on the country. Some count part days and others do not, so check the rules that apply to you.
Is spending under 183 days in my old country enough?
Not necessarily. Many countries also look at your home, family and work, which can keep you resident.
Sources: Cabinet Resolution No. 85 of 2022 on Determining the Tax Residence; Federal Tax Authority: Issuance of Tax Certificates for Tax Residency; OECD Model Tax Convention, Commentary on Article 4 (unofficial web edition).
General information as at October 2026, not advice. The examples are fictional and simplified, and the rules have conditions and exceptions not covered here. Take advice on your own circumstances, in each country involved, before acting.