Middle East
AE

UAE

8 of 8 topics covered

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Currency
UAE dirham (AED), pegged at USD 1 = AED 3.67251 checked 15 October 2026
Time zone
GMT+41 checked 15 October 2026
Official language
Arabic1 checked 15 October 2026
Tax residency rule
Primary residence and centre of interests in the UAE; or 183+ days in 12 consecutive months; or 90+ days with a residence permit (or UAE/GCC nationality) plus a permanent place of residence or employment/business in the UAE12 checked 15 October 2026

Ways to live there

FactValueSourceChecked
UAE remote work (virtual work) visa: minimum incomeUSD 3,500 per month12 checked 15 October 2026General Directorate of Identity and Foreigners Affairs Dubai (GDRFA)The UAE Government portal (u.ae)15 October 2026
UAE remote work visa (Dubai): validity, insurance and base fee1 year, renewable; valid health insurance required; AED 200 plus 5% VAT1 checked 15 October 2026General Directorate of Identity and Foreigners Affairs Dubai (GDRFA)15 October 2026
UAE Golden Visa: validity5 or 10 years, renewable1 checked 15 October 2026The UAE Government portal (u.ae)15 October 2026
UAE Golden Visa (real estate investor): minimum capitalAED 2 million1 checked 15 October 2026The UAE Government portal (u.ae)15 October 2026
UAE Golden Visa (skilled professionals): minimum salary[to verify]1 checked 15 October 2026The UAE Government portal (u.ae)15 October 2026
UAE retirement residence permit: eligibilityAge 55+ and 15 years of prior service; plus property or savings of at least AED 1 million, or fixed annual income of at least AED 240,00012 checked 15 October 2026General Directorate of Identity and Foreigners Affairs Dubai (GDRFA)Dubai Digital Authority (dubai.ae)15 October 2026
UAE retirement residence permit: validity5 years, renewable on the same terms12 checked 15 October 2026General Directorate of Identity and Foreigners Affairs Dubai (GDRFA)Dubai Digital Authority (dubai.ae)15 October 2026
Emirates ID: obligationMandatory for all UAE citizens and residents; must be carried at all times1 checked 15 October 2026The UAE Government portal (u.ae)15 October 2026
Emirates ID (residents): feesAED 100 per year of residence plus AED 100 smart service fee; urgent service AED 15012 checked 15 October 2026Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)15 October 2026
Emirates ID: biometrics, passport validity and processing timeFingerprints and signature from age 15; passport valid for at least 3 months; processing time 5 days12 checked 15 October 2026Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)The UAE Government portal (u.ae)15 October 2026
Emirates ID: late renewal fineAED 20 per day, capped at AED 1,00012 checked 15 October 2026The UAE Government portal (u.ae)Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)15 October 2026
Emirates ID: reporting deadlinesChanges to personal data within 30 days (late: AED 20 per day, capped at AED 1,000); lost card within 7 days12 checked 15 October 2026The UAE Government portal (u.ae)Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)15 October 2026

Health cover

FactValueSourceChecked
Dubai: mandatory health insuranceEmployers must insure employees; sponsors must insure their resident dependants1 checked 15 October 2026The UAE Government portal (u.ae)15 October 2026
Abu Dhabi: mandatory health insuranceEmployers and sponsors must insure employees and their families (one spouse and three children under 18)1 checked 15 October 2026The UAE Government portal (u.ae)15 October 2026
UAE-wide employer health insurance duty (incl. Northern Emirates)From 1 January 2025, employers must buy health insurance before issuing or renewing residence permits for private-sector employees and domestic workers12 checked 15 October 2026The UAE Government portal (u.ae)Ministry of Human Resources and Emiratisation (MOHRE)15 October 2026
UAE basic health insurance package (MOHRE): premium and main limitsAED 320 per year; co-payments of 20% inpatient (capped at AED 1,000 a year), 25% outpatient (capped at AED 100 per visit), 30% medication (capped at AED 1,500 a year)12 checked 15 October 2026Ministry of Human Resources and Emiratisation (MOHRE)The UAE Government portal (u.ae)15 October 2026

Tax

FactValueSourceChecked
UAE: taxation of individuals' employment and investment incomeEmployment income, personal investment income and real-estate investment income of individuals are not subject to UAE Corporate Tax1 checked 15 October 2026Federal Tax Authority (UAE)15 October 2026
UAE: tax residency tests for individuals (Cabinet Decision No. 85 of 2022)Primary residence and centre of interests in the UAE; or 183+ days in 12 consecutive months; or 90+ days with a residence permit (or UAE/GCC nationality) plus a permanent place of residence or employment/business in the UAE12 checked 15 October 2026Federal Tax Authority (UAE)Ministry of Finance (UAE)15 October 2026
UAE Tax Residency Certificate (individual without a Corporate Tax TRN): feeAED 1,050 (AED 50 submission + AED 1,000 review and certificate)1 checked 15 October 2026Federal Tax Authority (UAE)15 October 2026
UAE Corporate Tax rates0% on taxable income up to AED 375,000; 9% above12 checked 15 October 2026The UAE Government portal (u.ae)Federal Tax Authority (UAE)15 October 2026

Registration and IDs

FactValueSourceChecked
Emirates ID: obligationMandatory for all UAE citizens and residents; must be carried at all times1 checked 15 October 2026The UAE Government portal (u.ae)15 October 2026
Emirates ID (residents): feesAED 100 per year of residence plus AED 100 smart service fee; urgent service AED 15012 checked 15 October 2026Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)15 October 2026
Emirates ID: biometrics, passport validity and processing timeFingerprints and signature from age 15; passport valid for at least 3 months; processing time 5 days12 checked 15 October 2026Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)The UAE Government portal (u.ae)15 October 2026
Emirates ID: late renewal fineAED 20 per day, capped at AED 1,00012 checked 15 October 2026The UAE Government portal (u.ae)Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)15 October 2026
Emirates ID: reporting deadlinesChanges to personal data within 30 days (late: AED 20 per day, capped at AED 1,000); lost card within 7 days12 checked 15 October 2026The UAE Government portal (u.ae)Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)15 October 2026