UAE Cabinet Decision No. 85 of 2022 (tax residency): sourced answers
3 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
What kind of act or agreement is it
Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
«y Cabinet Decision No. 85 of 2022 – Issued 2 Sept 2022 (Effective 1 Mar 2023) The Cabinet has decided: - Having reviewed the Constitution, - Fed»
Source: tax.gov.ae · source copy as of 2026-10-03
«Determination of Tax Residency Cabinet Decision No. 85 of 2022 – Issued 2 Sept 2022 (Effective 1 Mar 2023) The Cabinet has decided: - Having reviewed the Constitution, - Federal Law No. 1 of 1972 on the Competencies of the Min»
Source: tax.gov.ae · source copy as of 2026-10-03
«3 Article 9 – Publication and Enforcement This Decision shall be published in the Official Gazette and shall come into effect as of 01 March 2023. Cabinet Decision No. 85 of 2022 - Unofficial Translation 4»
Source: tax.gov.ae · source copy as of 2026-10-03
When did the agreement or act enter into force
in force from 1 March 2023
«y Cabinet Decision No. 85 of 2022 – Issued 2 Sept 2022 (Effective 1 Mar 2023) The Cabinet has decided: - Having reviewed the Constitution, - Fed»
Source: tax.gov.ae · source copy as of 2026-10-03
«Determination of Tax Residency Cabinet Decision No. 85 of 2022 – Issued 2 Sept 2022 (Effective 1 Mar 2023) The Cabinet has decided: - Having reviewed the Constitution, - Federal Law No. 1 of 1972 on the Competencies of the Min»
Source: tax.gov.ae · source copy as of 2026-10-03
«3 Article 9 – Publication and Enforcement This Decision shall be published in the Official Gazette and shall come into effect as of 01 March 2023. Cabinet Decision No. 85 of 2022 - Unofficial Translation 4»
Source: tax.gov.ae · source copy as of 2026-10-03
Cabinet Decision No. 85 of 2022 (in force since 1 March 2023)
«y Cabinet Decision No. 85 of 2022 – Issued 2 Sept 2022 (Effective 1 Mar 2023) The Cabinet has decided: - Having reviewed the Constitution, - Fed»
Source: tax.gov.ae · source copy as of 2026-10-03
«Determination of Tax Residency Cabinet Decision No. 85 of 2022 – Issued 2 Sept 2022 (Effective 1 Mar 2023) The Cabinet has decided: - Having reviewed the Constitution, - Federal Law No. 1 of 1972 on the Competencies of the Min»
Source: tax.gov.ae · source copy as of 2026-10-03
«3 Article 9 – Publication and Enforcement This Decision shall be published in the Official Gazette and shall come into effect as of 01 March 2023. Cabinet Decision No. 85 of 2022 - Unofficial Translation 4»
Source: tax.gov.ae · source copy as of 2026-10-03
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