Dubai has become a popular destination for expatriates seeking a modern, tax‑advantaged environment, but moving there requires careful planning around residency, taxes, housing, healthcare and lifestyle.
Residency options
UAE Golden Visa – a long‑term, renewable residency permit (5 or 10 years) that does not require a local sponsor. Key benefits include multiple‑entry entry visas, the ability to stay outside the UAE for more than six months without losing residency, and the right to sponsor family members (spouse, children of any age and unlimited domestic helpers). The visa remains valid for family members even after the primary holder’s death.
| Category | Minimum investment / criteria | Visa length |
|---|---|---|
| Entrepreneur | • Project of a technical or future nature • Audited value ≥ AED 500,000 • Approval from UAE authorities and an accredited business incubator |
5 years |
| Real‑estate investor | • Ownership of property(ies) worth ≥ AED 2 million (verified by the relevant Land Department) • If financed, loan must be from approved local banks |
5 years (renewable) |
| Public‑investment fund investor | • Deposit of ≥ AED 2 million in an accredited UAE investment fund or • Valid commercial/industrial licence with capital ≥ AED 2 million • Federal Tax Authority letter confirming annual tax payment ≥ AED 250,000 • Capital must be fully owned (no loan) |
10 years |
| General requirements | • Proof of medical insurance for the applicant and any dependents | — |
UAE Green Visa – replaces the former two‑year residency for investors. It targets those establishing or participating in commercial activities. Requirements include:
- Approval from the Investment and Commercial Promotion (ICP) based on the investor rating system.
- Documented total invested capital (aggregated across multiple licences, if applicable).
- Endorsement from the competent local authority.
Both visas allow the holder to sponsor family members without a local employer’s sponsorship.
Tax considerations
- Value‑Added Tax (VAT): 5 % on most goods and services since 2018.
- Corporate income tax: Introduced in 2023; applies to UAE‑based companies and to natural persons conducting business activities in the UAE.
- Personal income tax: None on salaries, dividends, interest, foreign rental income, royalties, etc.
- Tax‑free allowance: The corporate tax law provides a USD 100,000 exemption for qualifying free‑zone entities, though the definition of “qualifying income” is still pending.
- Permanent establishment rules: Managing foreign entities from Dubai may trigger UAE tax liability under the new rules, so professional advice is advisable.
Cost of living
- Housing: Rental rates are comparable to major Western cities, but landlords typically require the full year’s rent in advance. Purchasing new‑development units directly from developers is usually cheaper than buying resale properties, though delivery can be delayed compared to markets like the United States.
- Healthcare: No public medical scheme for expatriates; private health insurance is mandatory and widely available with high‑quality facilities and international specialists.
- Education: International schools follow American, British, German, French or other curricula and represent a significant expense for families with children.
- Lifestyle: While Dubai offers ultra‑luxury options (supercars, high‑end malls, world‑class dining), a modest lifestyle is feasible. The city’s extensive shopping malls and entertainment venues provide convenient consumer access.
Climate and daily life
Summers (June–September) are extremely hot, often requiring indoor, air‑conditioned environments. Many expatriates schedule holidays during this period. Despite its rapid development, Dubai lacks the historical depth of older cities, presenting a modern but “artificial” urban experience.
Overall, relocating to Dubai involves navigating specific visa pathways, understanding a shifting tax landscape, budgeting for housing and private services, and adapting to a desert climate while enjoying a highly developed urban infrastructure.
