You may qualify as a UAE tax resident if you spend at least 90 days in the UAE during a consecutive 12-month period. The 90-day threshold alone is not sufficient: you must also be a UAE national, a national of another GCC Member State, or hold a valid UAE Residence Permit, and you must have either a permanent place of residence in the UAE or carry on employment or a business in the UAE. This rule tracks only the physical-presence requirement; verify the additional eligibility conditions separately.
https://tax.gov.ae/en/services/issuance.of.tax.certificates.aspx