A natural person shall be considered a Tax Resident in the State where any of the following conditions are met:
1. If his usual or primary place of residence and the centre of his financial and personal interests are in the State, or he meets the conditions and criteria determined by a decision from the Minister.
2. If he has been physically present in the State for a period of (183) one hundred and eighty-three days or more, within the relevant (12) twelve consecutive months.
3. If he has been physically present in the State for a period of (90) ninety days or more, within︀ the relevant (12) twelve consecutive months, and he is a UAE national, holds a valid︁ Residence Permit in the State or holds the nationality of any member state of the︂ Gulf Cooperation Council, and meets any of the following:
a. He has a Permanent Place︃ of Residence in the State.
b. He carries on an employment or Business in the︄ State.