Background The proximity of the roots of the maxillary posterior teeth (MPT) to the maxillary sinus (MS) may result in an increased risk of development of MS pathology. Moreover, surgical procedures for the MPT which are close to the MS can result in several complications like oroantral communication and displacement of roots into the MS. Objective This cross-sectional study aimed at evaluating the proximity of the MPT to the MS using digital panoramic radiography in a sample of individuals living in the United Arab Emirates (UAE). Methods A total of 141 panoramic radiographs showing the presence of all MPT were retrieved from the Oral Radiology Department of Ajman University, Fujairah Campus. Thus, the proximity of 1410 MPT to the MS was evaluated on a scale of zero to three. Results The roots of the first and the second molars are the closest to the MS (χ2 = 374.612; p 0.000). The distance between the roots of MPT and MS did not differ statistically between males and females (χ2 = 2.44, p= .124), nor between the right and left sides (χ2 = 0.46, p= .872). However, there was a highly significant negative correlation between the root-sinus proximity and age. (rho= -.201, p < .001). Conclusion In UAE residents, the roots of the first and second molars are closer to the MS than other MPT. Therefore, more precautions should be taken when doing a surgical procedure in this region.