Relocation intelligence

🇦🇪 Moving to United Arab Emirates: tax, residency and cost of living

Zero personal income tax jurisdiction

Thinking of moving to United Arab Emirates? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
0%
Corporate tax
9%
Capital gains
0%
Wealth tax
No
Inheritance tax
No
Cost of living index
76.2
Safety
9/10
Internet quality
8/10
Visa-free destinations
180
Foreigners can own property
Yes
Residency in
0 months
Citizenship in
0 years

Taxes

The UAE levies no personal income tax on individuals. A corporate tax of 9% applies to profits exceeding AED 375,000 (approx. €93,000) since June 2023. VAT is 5%. There is no capital gains tax and no inheritance tax for individuals. Crypto is treated as exempt from personal income tax, though business crypto activity may fall under corporate tax.

Residency and visas

The UAE offers multiple residency options: the Golden Visa (2–10 years, renewable), the Green Visa for freelancers and skilled workers, and the standard employer-tied residence permit. The Golden Visa does not require an employer and grants the holder and family long-term residency. Naturalisation is extremely rare and reserved for exceptional cases.

Property ownership

Foreigners may purchase real estate in designated freehold zones (e.g. Dubai Marina, Palm Jumeirah, Abu Dhabi's Saadiyat Island). Outside these zones, purchases by non-nationals are generally not permitted. Commercial property in free zones is also available. Inheritance is in principle governed by Sharia law, unless the deceased registered a valid will with the DIFC courts.

Cost of living and quality of life

The UAE offers modern infrastructure, excellent air connectivity and a high level of safety (Numbeo Crime Index 2024: approx. 16/100, very low). Summer heat (40–50°C) is a significant drawback. Healthcare is high quality, with both public and private facilities. English is the dominant business language. Cost of living is high: Numbeo places Dubai above the average of Western European cities.

Passport and mobility

The Emirati passport provides visa-free access to 180 countries (Henley Passport Index 2024). It is strong for Asia and the Arab world, but weaker for Schengen and the US. Expats obtaining a UAE residence permit retain their own nationality and passport.

Residency and visas

  • UAE Golden Visa · €500,000 · Residency in 10 years
  • UAE Green Visa · €16,300/j · Residency in 5 years
  • UAE Freelance / Self-Employment Visa · Residency in 5 years
  • Standard Employment Residence Permit · Residency in 2 years
  • Retirement Visa · €54,500/j · €272,000 · Residency in 5 years

Why people move to United Arab Emirates

  • Zero percent personal income tax

    Individuals pay no personal income tax in the UAE, regardless of income level. This makes the country particularly attractive for high earners from countries like the Netherlands, Germany and France with marginal rates of 49–55%.

  • Golden Visa: long-term residency without employer sponsorship

    The UAE Golden Visa (10 years, renewable) is open to investors, entrepreneurs, talented professionals and retirees with a minimum investment of AED 2 million (approx. €500,000) in real estate or other qualifying assets. No employer sponsorship required.

  • Strategic location and world-class infrastructure

    Dubai International Airport is one of the world's busiest with direct connections to more than 240 destinations. The UAE is reachable from Europe in 6–7 hours and forms an ideal hub for those doing business across Europe, Asia and Africa.

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Sources

Other destinations

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