Just want to make sure I understand the timeline correctly.
In your first post, you wrote:
Based on this, I assumed that you would have lived in Romania from January 2025 to October 2025. That would mean roughly 275 days in Romania, followed by 90 days in UAE for the year of 2025. (Plus minus 30 or so days depending on when in September/October you leave.)
However:
In this case, you would not meet the criterion for being tax resident in Romania based on number of days spent in Romania. However, Romania looks at more criteria than that.
You may still be tax resident in Romania if you have strong ties to Romania, for example if you own property in Romania (especially if it's vacant and available for use by you), your children go to school in Romania, your SO/partner lives in Romania, you derive income from a Romanian company, or if do not spend more time in any other country than you do in Romania.
Based on these additional details, you are very likely tax resident in Romania for the year of 2025. However, for the year of 2026, it gets more complicated now. If you do not have strong ties to Romania and visit just as a tourist, it's likely that you would not be tax resident of Romania anymore and be liable for tax only in UAE.
It's possible that you're still tax resident in Romania for some part of 2026, though. It depends on how exactly Romania defines it. However, it's very rare for countries to actually pursue people who have left the country for partial tax residence like that (unless there are aggravating circumstances).
In any case, it would be best to speak with a Romanian tax advisor about this.