UAE standard rules require individuals to be present in the country for at least 183 days a year (or 90 days if they have real estate or work). Those who left the Emirates after February 28 risk missing the necessary days before the end of the reporting period.
Although the Federal Tax Administration does not officially announce general exceptions, officials privately confirm their willingness to take force majeure into account. The Agency is already working on relief measures together with the migration services. For Dubai, whose attractiveness to investors is based on zero income tax and security, this step is critically important: the conflict has already led to infrastructure strikes and flight cancellations.
Source: Financial Times