United Arab Emirates

Arabian Peninsula

Middle East

A low-tax Middle Eastern country with widely spoken English, strong universities and a deep job market, but a high cost of living and no dual citizenship.

35
Overall score
Limited · Penalty applied · 97% data coverage
Language
Arabic
Currency
AED
Citizenship
No ordinary residence-based route
Personal tax
No personal income tax
Cost of living
$2,300 / mo (single)

Rules change often. Confirm any immigration, tax or legal decision with a qualified professional.

Score breakdown
73
Access
17%
94Residence12%
22Citizenship and passport5%
84
Earning power
25%
84Salary and work12%
84Buying power13%
82
Business and wealth
20%
94Taxes7%
82Business8%
64Investment5%
81
Daily life
25%
82Quality of life18%
78Education7%
52
Rights and institutions
13%
22Freedom6%
78Rule of law7%

Severe environmental risk (0) cut the overall score from 77 to 35.

Pros

  • Widely spoken English
  • Strong universities
  • A deep job market

Cons

  • A high cost of living
  • No dual citizenship

Best for

Low-tax relocatorsFoundersInvestors

Score profile

Access
Residence
94
Citizenship
12
Passport
90
Earning power
Salary & work
84
Buying power
84
Cost of living
57
Economy
88
Business and wealth
Taxes
94
Personal tax
100
Corporate tax
74
Business
82
Investment
64
Wealth building
78
Daily life
Safety
83
Healthcare
79
Environment
0
Infrastructure
85
Education
78
HDI
94
Rights and institutions
Freedom
22
Rule of law
78
How the scores are calculated

Access

Residence
Openness to residents
Excellent
94
Migrant stock74.0% of population (2024)
Regulatory quality1.13 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Main pathways
EmploymentStudyFamily reunificationBusiness or investment where eligible
StudentRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
WorkRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Self-employedRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
PermanentRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Citizenship
Citizenship accessibility
Low
12
Years requiredNo ordinary residence-based route
Dual allowedNo
LanguageCheck the current naturalisation rules for the selected route
ResidenceTypical headline route: No ordinary residence-based route; qualifying residence and absence rules apply
NotesRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Passport
Passport power
Excellent
90
179 / 198
Mobility
#15
Global rank
Yes
Biometric
  • Visa-free132
  • On arrival41
  • eTA6
  • Visa required19

Placeholder estimates for 2024 to 2025. Check entry rules with each destination before travelling.

Earning power

Salary & work
Labour-market strength
Excellent
84
Output per worker$108,203 PPP (2024)
Unemployment2.2% (2025)
Participation78.6% of 15+ (2025)

Source: World Bank World Development Indicators

Tech salary (estimate)Varies substantially by city, seniority, and employer
FreelanceMarket access depends on language, sector, and work authorisation
Job marketUse current local vacancy and salary data for role-specific decisions.
Buying power
Purchasing power score
Excellent
84
GNI / person$81,640 PPP (2024)
Consumption / person$28,821 PPP (2023)
Price level70 (US = 100) (2024)
Income inequality26.4 Gini (2018)
Inflation1.3% / yr (2025)

Source: World Bank World Development Indicators

Cost of living
Affordability
Moderate
57
Price level70 (US = 100) (2024)

Source: World Bank World Development Indicators

RentVaries substantially by city and neighbourhood
Monthly$2,300 / mo (single)
CitiesDubai, Abu Dhabi, Sharjah
Economy
Economic strength
Excellent
88
Output & income
GDP$552.3B (2024)
GDP / person$50,274 (2024)
GNI / person$81,640 PPP (2024)
GDP growth4.0% / yr (2024)

Source: World Bank World Development Indicators

Stability & labour
Inflation1.3% / yr (2025)
Unemployment2.2% (2025)
Output per worker$108,203 PPP (2024)

Source: World Bank World Development Indicators

Sector composition
Agriculture0.8% of GDP (2024)
Industry44.3% of GDP (2024)
Services54.9% of GDP (2024)

Source: World Bank World Development Indicators

Main industries
Oil & gasFinanceTrade & logisticsTourismReal estateAviation
Top exports
Crude oil & gasRe-exportsGold & jewelleryAluminium
TypeHigh-income, energy- and services-led
Key sectorsEnergy, Dubai trade, finance & tourism hub, Aviation & logistics
SummaryA diversified Gulf economy where oil wealth funds world-class trade, finance, tourism and aviation hubs.
CurrencyUAE dirham (pegged to the US dollar)

Business and wealth

Taxes
Tax friendliness
Excellent
94
PersonalNo personal income tax
Corporate9% above the taxable-income threshold; free-zone rules vary
Capital gainsTreatment varies by asset, holding structure, residence, and treaty position
DividendsRates and withholding depend on residence and treaty eligibility
Exit taxCheck current domestic rules before changing tax residence
Foreign companiesManagement, permanent-establishment, CFC, and reporting rules may apply
Personal tax
Personal tax
Excellent
100
PersonalNo personal income tax
FreelanceRegistration, immigration permission, tax, and social contributions may apply
Capital gainsTreatment varies by asset, holding structure, residence, and treaty position
DividendsRates and withholding depend on residence and treaty eligibility
Exit taxCheck current domestic rules before changing tax residence
Corporate tax
Corporate tax
Good
74
Corporate9% above the taxable-income threshold; free-zone rules vary
Capital gainsTreatment varies by asset, holding structure, residence, and treaty position
DividendsRates and withholding depend on residence and treaty eligibility
Foreign companiesManagement, permanent-establishment, CFC, and reporting rules may apply
Business
Business friendliness
Excellent
82
Regulation & bureaucracy
Regulatory quality1.13 (−2.5 to 2.5) (2024)
Government effectiveness1.26 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Operating rules
Foreign companyGenerally possible, subject to sector, registration, tax, and substance rules
Local companyAvailable company forms and capital requirements vary
FreelanceRegistration, immigration permission, tax, and social contributions may apply
Investment
Investing environment
Moderate
64
Market cap191% of GDP (2024)
Private credit65% of GDP (2022)

Source: World Bank World Development Indicators

Capital gainsTreatment varies by asset, residence, holding period, and treaty position
DividendsData not available yet
ETFs & fundsData not available yet
Wealth taxCheck current national and subnational rules
BrokersLocal and international availability varies by residency and compliance checks
Foreign accessData not available yet
Tax-advantagedData not available yet
Wealth building
Wealth accumulation
Good
78
Salary & work
Excellent
84
Business
Excellent
82
Investment
Moderate
64
Tax friendliness
Excellent
94
Cost of living
Moderate
57

Daily life

Safety
Safety & stability
Excellent
83
Personal safety
Homicide rate0.7 per 100,000 (2022)

Source: World Bank World Development Indicators

Institutions & stability
Control of corruption1.17 (−2.5 to 2.5) (2024)
Political stability0.79 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Check current government travel and security advice before relocating.

Healthcare
Healthcare score
Good
79
Outcomes
Life expectancy83.1 years (2024)
Under-5 mortality4.8 per 1,000 births (2024)

Source: World Bank World Development Indicators

Capacity & resourcing
Physicians2.99 per 1,000 (2023)
Hospital beds1.87 per 1,000 (2022)
Health spending$3,727 PPP / person (2023)

Source: World Bank World Development Indicators

System & costs
SystemPublic/private mix varies by eligibility and residence status
InsuranceCheck residence-permit and local coverage requirements
Average costDepends on eligibility, income, insurer, and chosen coverage
Environment
Environment score
Low
0
Environmental pressure
PM2.5 exposure57.2 μg/m³ annually (2023)
Water stress1509.9% (2022)

Source: World Bank World Development Indicators

Infrastructure
Infrastructure score
Excellent
85
Digital infrastructure
Internet use100.0% (2024)
Internet resilience63 / 100 (2026)
Fixed speed98 / 100 download index (2026)
Mobile speed100 / 100 download index (2026)

Sources: World Bank World Development Indicators · Internet Society Pulse Internet Resilience Index

Utilities
Electricity access100.0% (2023)
Grid losses4.3% of output (2023)

Source: World Bank World Development Indicators

Transport
Transport quality4.10 / 5 (2022)
Rail density3.9 km / 1,000 km² (2021)
Air connectivity37,805 departures / million people (2023)

Source: World Bank World Development Indicators

Education
Education score
Good
78
Attainment
Expected schooling15.6 years (2023)
Mean schooling13.0 years (2023)

Source: UNDP Human Development Report 2025

Participation & investment
Tertiary enrolment64% gross (2024)
Education spending3.9% of GDP (2021)

Source: World Bank World Development Indicators

Tuition$8,000-30,000 / yr
Public universityVaries by institution, programme, and student nationality
LanguagesArabic
Student workRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
HDI
Human development score
Excellent
94
HDI0.940 (2023)

Source: UNDP Human Development Report 2025

Long & healthy life
Life expectancy82.9 years (2023)

Source: UNDP Human Development Report 2025

Knowledge
Expected schooling15.6 years (2023)
Mean schooling13.0 years (2023)

Source: UNDP Human Development Report 2025

Standard of living
GNI / person$71,142 PPP (2023)

Source: UNDP Human Development Report 2025

Rights and institutions

Freedom
Freedom score
Low
22
Freedom in the World18 / 100 (Not free)
Freedom on the Net28 / 100 (Not free)
Sources
Rule of law
Rule of law score
Good
78
Rule of Law percentile78 / 100
Sources
Resources
Official references
UN Statistics: M49 country and area codesunstats.un.orgPwC: Worldwide Tax Summariestaxsummaries.pwc.comGCC: Member Statesgcc-sg.orgUNDP Human Development Report 2025hdr.undp.orgInternet Society Pulse Internet Resilience Indexpulse.internetsociety.orgWorld Bank World Development Indicatorsdata.worldbank.org
Quick links
United Arab Emirates visa & immigrationgoogle.comUnited Arab Emirates tax residency rulesgoogle.comUnited Arab Emirates citizenship requirementsgoogle.comCost of living in United Arab Emiratesgoogle.com

Data is illustrative. Not legal or tax advice.