Field notes

UAE

2 posts on UAE.

A passport full of entry stamps beside a boarding pass and a wristwatch

2 Sept 2026

The 183-day rule is four different rules: UK, Spain, UAE and US compared

Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.

The Dubai skyline at night in light desert haze

2 Sept 2026

UAE corporate tax: Small Business Relief now runs to 2029, and what it does not cover

Ministerial Decision No. 131 of 2026 extends Small Business Relief by three years. Revenue up to AED 3 million means no taxable income for the period, but the election has costs, and Qualifying Free Zone Persons are outside it entirely.