Natural person
Individual
For an individual, evidence may include identity and travel records, UAE residence, employment or business activity, accommodation, income sources and personal or financial interests. A day count can matter, but it is not the only test.
For an other-purpose request, the domestic tests include 183 days or more in a consecutive 12-month period; or 90 to 182 days in that period, with UAE or GCC nationality or a valid UAE residence permit, plus a permanent home available in the UAE or UAE employment or business. A separate test considers usual residence and personal and financial interests. See the FTA residency guide, section 5.2.
For a Double Taxation Agreement application, eligibility and evidence depend on the relevant agreement. A passport is mandatory for a natural person applying for treaty purposes.
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