United Arab Emirates
The UAE offers a tax-free, globally connected haven for high-net-worth individuals seeking long-term residency without citizenship.
The United Arab Emirates has evolved from an oil-dependent economy into a diversified global hub, with non-oil sectors now contributing over 70% of GDP. Its two major financial centers, ADGM and DIFC, host thousands of fintech and financial firms, while Dubai International Airport connects to over 240 destinations, making it a gateway between East and West.
Lifestyle in the UAE is defined by luxury, safety, and cosmopolitan convenience. From world-class shopping and dining to pristine beaches and desert landscapes, the country offers a high standard of living with no personal income tax. The expatriate community is large and diverse, with English widely spoken, and the legal system blends civil law with Sharia principles, providing a familiar environment for international residents.
Tax advantages
- No personal income tax, capital gains tax, or inheritance tax.
- Zero corporate tax for most free zone companies.
- No withholding tax on dividends or interest.
- VAT is low at 5%, with many exemptions.
- No wealth or property taxes.
Tax disadvantages
- VAT of 5% applies to most goods and services.
- Excise tax on tobacco, energy drinks, and sugary beverages (up to 100%).
- Corporate tax of 9% introduced in 2023 for profits exceeding AED 375,000, though free zones remain exempt.
Residency advantages
- 10-year Golden Visa for investors, entrepreneurs, and specialized talents with no minimum stay requirement.
- Property investment of AED 1M+ qualifies for a 2-year renewable residency visa.
- No currency controls; full repatriation of capital and profits.
- Access to world-class healthcare and education.
- Path to citizenship after 30 years of residence (discretionary).
Residency disadvantages
- No direct citizenship-by-investment program; naturalization requires 30 years.
- Residency is tied to employment or property ownership; loss of job or sale of property may affect visa status.
- Dependent visas require proof of income and accommodation; limited options for retired individuals without investment.
Living quality
Living quality in the UAE is exceptionally high, with modern infrastructure, world-class healthcare, and top-tier international schools. Safety is a standout feature, with one of the lowest crime rates globally. The climate is hot and arid, with mild winters and intense summers, but air-conditioned environments and beach resorts offer comfort year-round. Cultural life is rich, with numerous museums, galleries, and events, though the social scene is heavily expat-oriented.
Best for
- The UAE is ideal for entrepreneurs, investors, and high-net-worth professionals seeking a tax-efficient base with global connectivity. It suits those who value luxury, safety, and a vibrant expat community, and who do not require immediate citizenship. The Golden Visa is particularly attractive for long-term residents who want stability without a physical presence requirement.
Atlas cities in United Arab Emirates · 4 listed, 19 offices
- Dubai Wealth 46
- Abu Dhabi Wealth 45
- Sharjah Wealth 19
- Ras Al Khaimah Wealth 1
United Arab Emirates sits in the Atlas region The Gulf — The New Anchorages.
See the region →