Tax Map · 搬迁排名

United Arab Emirates 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在阿联酋的通常或主要居住地 **并且** 在阿联酋的经济和个人利益中心
• 在连续 12 个月期间，实际居住在阿联酋 183 天以上
• 在连续 12 个月内实际居住在阿联酋超过 90 天，并且是阿联酋国民、海湾合作委员会国民或持有有效阿联酋居留许可的人，并且在阿联酋拥有永久住所或在阿联酋从事就业或商业活动

对于大多数外国人士而言，阿联酋主要的合法居留途径是针对受雇于阿联酋境外的个人的一年期虚拟/远程工作签证，以及针对符合条件的投资者、专业人士或其他符合条件类别的长期金色签证。

结束阿联酋税务居民身份通常需要不再满足任何居住测试——例如，离开阿联酋以不满足日计数测试，并确保个人的主要住所及财务和个人利益中心转移到阿联酋境外。一旦不再满足这些条件，将没有基于国籍或户籍的后续规则或离境税来使前居民继续留在阿联酋税网内。

“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. Was physically present in the United Arab Emirates for a period of 183 days or more during a consecutive 12-month period. Was physically present in the United Arab Emirates for a period of 90 days or more in a consecutive 12-month period and is a UAE national, holds a valid residence permit in the United Arab Emirates, or holds the nationality of any Gulf Cooperation Council (GCC) member state, where the individual: has a permanent place of residence in the United Arab Emirates, or carries on an employment or a business in the United Arab Emirates.” — UAE Federal Tax Authority via Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023 (summarised by PwC)

估算 — 与链接来源核实。 参见方法论。