Country profile
UAE: Dubai (Freezones)
Best : For high earners who want 0% personal tax and accept a high structure cost.
A federation of seven emirates (about 10 million people, close to 90% expatriates); the dirham is pegged to the dollar. Dubai and Abu Dhabi host the free zones, regional banks and long-haul hubs. The model rests on no personal income tax and a 9% corporate tax since 2023, with 0% possible in a qualifying free zone.
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International rankings
The main public indices scoring business climate, economic freedom, corruption, peace and domestic safety. Figures copied from the official editions; a weak rank shows where to look closer.
| Index | Score | Rank |
|---|---|---|
| Doing Business 2020Banque mondiale / World BankScore 0–100, rank out of 190 economies (1 = best). | 80.9 | #16 / 190 |
| B-READY 2025Banque mondiale / World BankThree pillars scored 0–100 (regulatory framework, public services, operational efficiency). No overall rank: the World Bank publishes a quintile per pillar across 101 economies. | Not covered | |
| Index of Economic Freedom 2026Heritage FoundationScore 0–100, rank out of 184 countries (1 = freest). | 71.9 | #23 / 184 |
| Corruption Perceptions Index 2025Transparency InternationalScore 0–100 (100 = very clean), rank out of 182 countries. | 69 | #21 / 182 |
| Global Peace Index 2026Institute for Economics & PeaceScore 1–5 (lower = more peaceful), rank out of 163 countries. | 1.927 | #73 / 163 |
| GPI 2026 — Societal Safety and SecurityInstitute for Economics & PeaceScore 1–5 (lower = safer), rank out of 163 countries (1 = safest). | 1.919 | #48 / 163 |
- Doing Business 2020 : Last published edition (data as of May 2019). The World Bank discontinued the series in 2021 after data irregularities: read it as a historical benchmark.
- B-READY 2025 : Successor to Doing Business. Sample averages: 66.3 / 54.0 / 60.0. The 2026 edition (over 160 economies) is due by end-2026.
- Index of Economic Freedom 2026 : Hong Kong has not been graded separately since 2021 (folded into China).
- Corruption Perceptions Index 2025 : Published February 2026.
- Global Peace Index 2026 : Overall rank: conflict, domestic safety and militarisation. Day-to-day safety is the next row. Malta and Hong Kong are not covered.
- GPI 2026 — Societal Safety and Security : Appendix C of the 2026 GPI: homicide, violent crime, terrorism and instability. Excludes armed conflict and militarisation. Malta and Hong Kong are not covered.
Geopolitical risk
Tax by profile
Tax and contributions actually paid on a reference case, for a newcomer who is tax resident in 2026. Where a special regime is open to them, it is applied and flagged. The score out of 10 follows from the effective rate.
Rentier
10/10
Effective rate ≈ 0%
- No personal income tax
- Dividends, interest and gains: 0%
Employee
10/10
Effective rate ≈ 0%
- No tax on salary
- No social contributions for expats (GCC nationals only)
Entrepreneur
10/10
Effective rate ≈ 1%
- Corporate tax: 9% above AED 375,000 of profit, about AED 4,950 here
- Dividends: 0%
Small business relief (revenue up to AED 3M) available for periods ending by end 2026: 0%. Qualifying free zone: 0%.
Reference cases and scoring
- Rentier: €100,000 a year from a foreign portfolio (€40,000 dividends, €20,000 interest, €40,000 gains on listed shares), no other activity.
- Employee: €60,000 gross a year paid by a local employer, single with no children. Employee contributions included, employer share excluded.
- Entrepreneur: €100,000 profit from a small local business, fully paid to the owner through the most common route (company and dividends, or sole trader).
Score = 10 minus 0.2 per point of effective rate (0% gives 10, 25% gives 5, 50% or more gives 0), rounded to the half point. Foreign withholding taxes and employer contributions are not counted.
Indicative figures as of October 2026 · Main source : mof.gov.ae. Not tax advice.
Business: incorporating
Dubai free zones remain the go-to hub for invoicing with zero corporate tax on qualifying profits, and fast setup. Licence fees, renewals and substance add up, and banks expect a credible on-the-ground story.
0% QFZP qualifying / 9%
Corporate tax
$3,000–$15,000
Setup
USD, indicative
$3,000–$10,000
Per year
USD, indicative
8/10
Ease
Ranking
6.5/10
Banking
Ranking
9.5/10
CFC
Pas de CFC (à ce jour)
Free-zone licence: often ~$3–9k+ depending on zone (IFZA/Meydan/DMCC…), renewals in a similar band, plus visa/desk. Monthly accounting commonly ~$300–500. Very expensive vs Wyoming/Estonia if you only want a shell; coherent if you want UAE residency + local invoicing. “0% tax” does not mean low structural cost.
Who it fits
- Founders seeking UAE residency or Middle East presence with credible local invoicing
- Service, trading, or holding activity that fits a free zone’s qualifying free zone person rules
- High structural budget in exchange for 0% qualifying corporate tax and no federal CFC regime
The real drawbacks
- Low-cost shell plays without desk, visa, or substance: the licence cost wipes out the benefit
- Revenue outside QFZP scope or mainland activity without a 9% tax plan
- Expecting a bank account in days with no documented substance
Real estate: investing
7.0 %
Net yield
indicative
≈ 120 k€
30 m² studio
Dubaï
~7%
Purchase costs
+40%
10-year prices
+60%
5-year prices
- Rental income tax : 0%
- Capital gains (personal holding) : 0%
- Capital gains (via company) : 0% (hors CIT qualifying, indicatif)
- Public debt / GDP : 33%
- Currency : AED (peg USD)
Reference listings portal : Bayut
Moving there: living and residence
Dubai concentrates free-zone residence, hot climate, high costs and international schools. Visas, insurance, urban pace and rent structure the day.
5.5/10
Liberty score
equal weights
0% (CT si CA >1M AED)
Income tax
0%
Inheritance
Regulated
Homeschool
Residence routes
- Employment visa (employer sponsorship): 2–3 year residence visa renewable while employment continues
- Investor / partner visa (free zone): Residence visa tied to licence (often 1–3 years renewable)
- Golden Visa (10 years): 10-year renewable residence visa without classic employer sponsor
- Remote work visa (Virtual Work): 1-year renewable visa without local employer sponsor
Reference cities
- Dubaï (cost high)
Very safe, clean and efficient, with services available at any hour. In exchange: extreme heat from June to September, a car-built city, very expensive schools, and strict rules on public speech and morals. - Abu Dhabi (cost high)
Quieter, more governmental and more family-oriented than Dubai, with less nightlife. Same crushing summers; rents somewhat lower depending on the district.
AED fees roughly converted to USD. Free-zone packages often bundle licence + visa but not housing or school.
All residence routes, steps and costs · Daily life: cost of living, family, FAQ
Go deeper on UAE: Dubai (Freezones)
The 16 reference countries
Each country fits a different profile. Pick the one that matches yours.
Indicative Liberty Stack data · Methodology · Rankings : Doing Business 2020, B-READY 2025, Index of Economic Freedom 2026, Corruption Perceptions Index 2025, Global Peace Index 2026, GPI 2026 — Societal Safety and Security.