--- title: "Moving to United Arab Emirates 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/united-arab-emirates/ lang: en updated: 2026-10-12 --- Dubai Business Bay towers and the Burj Khalifa reflected at night # Moving to United Arab Emirates 19 ways to move to United Arab Emirates in our guide: 5 talent schemes, 1 nomad / remote-work visa, 6 investor routes, 1 pay-to-stay route, 2 business / startup routes, 2 work visas, 1 student visa, 1 spouse visa. Remote workers: [Virtual Work Visa](https://settleanywhere.com/countries/united-arab-emirates/virtual-work-visa/), $3,500+ a month. Smallest investment: [Green · Investor / partner](https://settleanywhere.com/countries/united-arab-emirates/green-investor-partner/), AED 1M+ ≈ $272k. Tax for newcomers: [UAE individuals: no personal income tax](https://settleanywhere.com/countries/united-arab-emirates/tax/), No personal income tax. Checked against official sources on 12 October 2026. **Nomad visa: income needed:** **$3,500+ a month** Virtual Work Visa **Smallest investment needed:** **AED 1M+ ≈ $272k** Green · Investor / partner **Longest first stay:** **10 years** Blue Residence **Tax angle:** **No personal income tax** UAE individuals: no personal income tax The UAE offers long-term residence routes for investors and business people, with separate pathways for public investment and for freelancers or entrepreneurs. Each route has its own conditions, and residence authorization does not automatically make you a tax resident. Investors placing funds in UAE public investments Freelancers and self-employed professionals Entrepreneurs and business partners People seeking long-term renewable residence Families planning to relocate together ## Talent schemes · 5 ### [Blue Residence](https://settleanywhere.com/countries/united-arab-emirates/blue-residency/) **First stay:** 10 yrs [Details](https://settleanywhere.com/countries/united-arab-emirates/blue-residency/) ### Golden - [Exceptional talent](https://settleanywhere.com/countries/united-arab-emirates/golden-exceptional-talent/) - Frontline defence - [Humanitarian pioneer](https://settleanywhere.com/countries/united-arab-emirates/golden-humanitarian-pioneers/) - [Scientists](https://settleanywhere.com/countries/united-arab-emirates/golden-scientists-specialists/) ## Nomad / Remote work · 1 ### [Virtual Work Visa](https://settleanywhere.com/countries/united-arab-emirates/virtual-work-visa/) **Income needed:** $3,500+ a month Stay 1 yr Needs health cover [Details](https://settleanywhere.com/countries/united-arab-emirates/virtual-work-visa/) ## Investing · 6 ### Golden - [AED 2M deposit](https://settleanywhere.com/countries/united-arab-emirates/golden-investor-public-investment/) - [AED 2M property](https://settleanywhere.com/countries/united-arab-emirates/golden-real-estate-investor/) - [Humanitarian donor Needs an investment of AED 2M+ ≈ $545k](https://settleanywhere.com/countries/united-arab-emirates/golden-humanitarian-supporter/) - [Company investor Needs an investment of AED 2M+ ≈ $545k](https://settleanywhere.com/countries/united-arab-emirates/golden-investor-company-capital/) - [Taxpaying company Needs income of AED 250k+/yr ≈ $68k](https://settleanywhere.com/countries/united-arab-emirates/golden-investor-tax-contribution/) ### [Green · Investor / partner](https://settleanywhere.com/countries/united-arab-emirates/green-investor-partner/) **Investment needed:** AED 1M+ ≈ $272k [Details](https://settleanywhere.com/countries/united-arab-emirates/green-investor-partner/) ## Retire or live on savings · 1 ### [Retirement visa](https://settleanywhere.com/countries/united-arab-emirates/retirement-visa/) **Income needed:** AED 240k+ a year ≈ $65k Needs money in the bank Retirement [Details](https://settleanywhere.com/countries/united-arab-emirates/retirement-visa/) ## Business / Startup · 2 ### [Golden · Entrepreneur](https://settleanywhere.com/countries/united-arab-emirates/golden-entrepreneur/) **First stay:** 10 yrs Needs health cover [Details](https://settleanywhere.com/countries/united-arab-emirates/golden-entrepreneur/) ### [Green · Freelancer](https://settleanywhere.com/countries/united-arab-emirates/green-freelancer/) **Income needed:** AED 360k+ a year ≈ $98k [Details](https://settleanywhere.com/countries/united-arab-emirates/green-freelancer/) ## Work · 2 ### [Green · Skilled worker](https://settleanywhere.com/countries/united-arab-emirates/green-skilled-worker/) **Income needed:** AED 15k+ a month ≈ $4,080 [Details](https://settleanywhere.com/countries/united-arab-emirates/green-skilled-worker/) ### [Standard work visa](https://settleanywhere.com/countries/united-arab-emirates/standard-work-visa/) [Details](https://settleanywhere.com/countries/united-arab-emirates/standard-work-visa/) ## Student · 1 ### [Student visa](https://settleanywhere.com/countries/united-arab-emirates/student-visa/) Needs health cover [Details](https://settleanywhere.com/countries/united-arab-emirates/student-visa/) ## Spouse visas · 1 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a citizen](https://settleanywhere.com/countries/united-arab-emirates/spouse-of-citizen/) Needs health cover [Details](https://settleanywhere.com/countries/united-arab-emirates/spouse-of-citizen/) **Free movement and visa-free stays · 1** - **[GCC citizens](https://settleanywhere.com/countries/united-arab-emirates/free-movement-gcc/)** · Lets you live here Open to 5 passports: [Bahrain](https://settleanywhere.com/passports/bahrain/), [Kuwait](https://settleanywhere.com/passports/kuwait/), [Oman](https://settleanywhere.com/passports/oman/), [Qatar](https://settleanywhere.com/passports/qatar/), [Saudi Arabia](https://settleanywhere.com/passports/saudi-arabia/). [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## Tax This is an entity-level tax and does not determine an individual's tax residence. Your personal tax status and any foreign-country obligations are separate matters. Standard rules ### [Personal income: no individual income tax; VAT 5%](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-ordinary-personal-no-income-tax) 0% tax **Details** - Limit: AED 1M/yr ≈ $272k The UAE does not levy income tax on individuals; VAT is 5%. Individuals running a business in the UAE pay corporate tax only if business turnover exceeds AED 1 million (≈ $272,000) in a calendar year. #### Taxed on Individual wages, personal investment income and real estate investment income are outside corporate tax; business turnover of natural persons is the corporate-tax test. #### Who it applies to - Natural persons are taxed under the corporate tax law only if they conduct a business or business activity in the UAE and total turnover exceeds AED 1 million (≈ $272,000) in the calendar year. #### Exclusions - Wages, personal investment income and real estate investment income are not business activities for this test. #### Limits - AED 1,000,000 a year (≈ $272,000) · Business turnover of a natural person above which corporate tax registration and tax apply (calendar year). #### Days in the country - At least 183 days in 12 consecutive months · Physical presence in the UAE; days need not be consecutive. Alternative tests: usual place of residence and centre of financial and personal interests in the UAE; or 90 days or more with UAE nationality/valid residence permit/GCC nationality plus a permanent place of residence or employment or business in the UAE. - At least 90 days in 12 consecutive months · Applies to UAE nationals, holders of a valid residence permit, or GCC nationals who also have a permanent place of residence in the UAE or work or carry on business there. #### Tax residence The UAE levies no income tax on individuals, so wages, investment income and foreign-source income of an individual are not charged; only business turnover above AED 1 million (≈ $272,000) is within corporate tax. Tax residency is defined by Cabinet Decision No. 85 of 2022 (in force 1 March 2023): usual and primary residence plus centre of financial and personal interests, or 183 days, or 90 days with the stated additional links, in a 12-month period. #### Visas Holding a residence permit does not by itself determine tax residency; presence and ties do. #### Other taxes VAT 5% on goods and services; excise tax on specified goods; corporate tax 9% on taxable business income above AED 375,000 (≈ $102,000). Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/united-arab-emirates/tax/) Standard rules ### [Corporate tax: 9% standard rate and Small Business Relief](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-ordinary-corporate-tax-9) **Details** - On: Taxable income (accounting net profit adjusted under the corporate tax law) - Limit: AED 375k/yr ≈ $102k Resident companies and business-owning individuals pay 9% corporate tax on taxable income above AED 375,000 (≈ $102,000); 0% applies to the first AED 375,000 (≈ $102,000). Small Business Relief treats eligible businesses with revenue up to AED 3,000,000 (≈ $817,000) as having no taxable income, for tax periods ending on or before 31 December 2029. #### Taxed on Taxable income (accounting net profit adjusted under the corporate tax law). #### Who it applies to - Companies incorporated or effectively managed in the UAE, free zone persons and natural persons with business turnover above AED 1 million (≈ $272,000) are taxable persons and must register. - Small Business Relief: resident person elects for each tax period; revenue of AED 3,000,000 (≈ $817,000) or less in the current and all previous tax periods; available for tax periods starting on or after 1 June 2023 and ending on or before 31 December 2029 (Ministerial Decision No. 131 of 2026). #### Exclusions - Small Business Relief is not available to a Qualifying Free Zone Person or to a member of a multinational group with consolidated revenue above AED 3.15 billion (≈ $858,000,000). #### Limits - AED 375,000 a year (≈ $102,000) · 0% band of taxable income under the standard regime. - AED 3,000,000 a year (≈ $817,000) · Revenue ceiling for Small Business Relief in the current and all previous tax periods. #### Tax residence Returns and payment are due within 9 months of the end of the tax period. #### Visas Corporate tax status is independent of visa or residence permit. #### Other taxes VAT 5%; employer payroll and social obligations are separate. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/united-arab-emirates/tax/) Special regime ### [Qualifying Free Zone Person corporate tax treatment](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-qualifying-free-zone-corporate-tax) 0% tax **Details** - On: Qualifying corporate taxable income - Limit: AED 375k/yr ≈ $102k A Qualifying Free Zone Person pays 0% UAE corporate tax on Qualifying Income only. Its other taxable income is taxed at 9% from the first dirham: it does not get the 0% band on the first AED 375,000 (≈ $102,000) that other businesses get. This is an entity regime and does not apply to an individual's salary or foreign-source income. #### Taxed on Qualifying corporate taxable income (not personal salary or all business turnover). #### Who it applies to - Entity must be a Free Zone Person and satisfy all Qualifying Free Zone Person conditions, including adequate substance in a free zone, audited financial statements and transfer pricing documentation. - De minimis test: non-qualifying revenue in the tax period must not exceed the lower of AED 5,000,000 (≈ $1,360,000) or 5% of total revenue; above that the entity is not a Qualifying Free Zone Person. - Qualifying Income must arise from specified qualifying sources/activities under the Corporate Tax Law and Cabinet decisions. - Register and comply with UAE Corporate Tax filing obligations. #### Exclusions - Excluded Activities and non-qualifying income do not receive the 0% rate; that taxable income is taxed at 9% with no AED 375,000 (≈ $102,000) zero band. - Failure to satisfy QFZP conditions can forfeit status for the relevant period and subsequent periods under the law. - An individual employee's wage is outside Corporate Tax scope irrespective of free-zone status. #### Limits - AED 375,000 a year (≈ $102,000) · Other businesses pay 0% on taxable income up to AED 375,000 (≈ $102,000). A Qualifying Free Zone Person does not get this band: its taxable income that is not Qualifying Income is taxed at 9%. #### Tax residence This is an entity tax regime and does not establish an individual's tax residence. Individual tax status and foreign-country obligations are separate. #### Visas No visa or residence permission is conferred by free-zone tax status. #### Other taxes VAT, customs duties, payroll and social obligations and emirate-level fees are separate and may apply. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/united-arab-emirates/tax/) Standard rules ### [UAE individuals: no personal income tax; Corporate Tax on business turnover above AED 1 million](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-individual-no-personal-income-tax) No personal income tax Foreign-source income: No personal income tax **Details** - Limit: AED 1M/yr ≈ $272k The UAE levies no income tax on individuals; foreign-source salary, investment and rental income of an individual is outside Corporate Tax. A natural person running a business in the UAE is subject to 9% Corporate Tax (0% on the first AED 375,000 (≈ $102,000) of taxable income) only once business turnover exceeds AED 1,000,000 (≈ $272,000) in a calendar year. #### Taxed on Taxable income of a Business or Business Activity conducted in the UAE by a natural person whose turnover from it exceeds AED 1,000,000 (≈ $272,000) in a Gregorian calendar year; wage, personal investment income and real estate investment income are out of scope and not counted toward the threshold. #### Who it applies to - Applies to a resident or non-resident natural person conducting a Business or Business Activity (e.g. freelancing or sole proprietorship on own account) in the UAE. - Small Business Relief (simplified compliance, revenue up to AED 3 million (≈ $817,000)) may be elected for tax periods commencing on or after 1 June 2023 and ending on or before 31 December 2029, per Ministerial Decision No. 131 of 2026. - Freelance consultancy for a foreign client on the person's own account is business income, not wage, and counts toward the AED 1 million (≈ $272,000) turnover (FTA guide example). #### Exclusions - Wage (employment income) is not subject to Corporate Tax and not counted toward the AED 1 million (≈ $272,000) threshold. - Personal investment income and real estate investment income are out of scope regardless of amount. - Turnover not exceeding AED 1,000,000 (≈ $272,000) in the calendar year: no Corporate Tax registration or payment on that business income. #### Limits - AED 1,000,000 a year (≈ $272,000) · Turnover from a Business or Business Activity conducted in the UAE by a natural person; Corporate Tax applies only if exceeded. - AED 375,000 a year (≈ $102,000) · 0% rate band of taxable income; 9% applies to taxable income above it. - AED 3,000,000 a year (≈ $817,000) · Revenue ceiling for Small Business Relief (simplified compliance), claimable for tax periods ending on or before 31 December 2029. #### Days in the country - At least 183 days in 12 consecutive months · Physical presence in the UAE makes a natural person UAE tax resident under Cabinet Decision No. 85 of 2022. - At least 90 days in 12 consecutive months · Alternative residence test for UAE/GCC nationals or holders of a valid UAE residence permit who also have a permanent place of residence or a business in the UAE. #### Tax residence Tax residence (183-day test, or 90-day test with additional conditions) is needed for a UAE tax residency certificate and treaty use; it does not create personal income tax. The UAE does not tax individuals on foreign-source income because it levies no personal income tax. #### Visas Residence permit holders and visitors alike are outside personal income tax; a residence permit is one limb of the 90-day residence test. A natural person on a visit visa who works on own account is treated as conducting a business in the UAE (FTA example). #### Other taxes 5% VAT on goods and services applies; excise tax applies to specified goods; corporate tax applies to entities and qualifying natural-person businesses. Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/united-arab-emirates/tax/) Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) **Switch to later · 2** Talent schemes ### [Golden · Top students](https://settleanywhere.com/countries/united-arab-emirates/golden-outstanding-students/) **First stay:** 10 yrs [Details](https://settleanywhere.com/countries/united-arab-emirates/golden-outstanding-students/) Work ### [Golden · Senior specialist](https://settleanywhere.com/countries/united-arab-emirates/golden-specialised-professional/) **Income needed:** AED 30k+ a month ≈ $8,170 Stay 10 yrs, renewable Needs health cover [Details](https://settleanywhere.com/countries/united-arab-emirates/golden-specialised-professional/) ## Arriving in United Arab Emirates: first steps 1. Arrange valid comprehensive health insurance for yourself and any family members, as required for Golden Residency. 2. Secure an address in the UAE, as this is needed for residency and banking procedures. 3. Open a UAE bank account if you have not already done so, especially for investment-related routes. 4. Complete any required medical testing and Emirates ID registration as part of the residency process. 5. If sponsoring family, follow the dependent procedures set by ICP. ## Questions people ask ### What special talent visas does United Arab Emirates have? United Arab Emirates has 5 talent schemes. [Blue Residence](https://settleanywhere.com/countries/united-arab-emirates/blue-residency/) gives a first stay of 10 years that can be renewed. [Golden · Exceptional talent](https://settleanywhere.com/countries/united-arab-emirates/golden-exceptional-talent/) gives a first stay of 10 years that can be renewed. Golden · Frontline defence gives a first stay of 10 years that can be renewed. ### What is the United Arab Emirates digital nomad visa income requirement in 2026? United Arab Emirates has 1 nomad or remote-work visa. [Virtual Work Visa](https://settleanywhere.com/countries/united-arab-emirates/virtual-work-visa/) asks for an income of at least $3,500 a month and gives a first stay of 1 year. ### How much do you need to invest for residency in United Arab Emirates? United Arab Emirates has 6 investor routes. [Golden · AED 2M deposit](https://settleanywhere.com/countries/united-arab-emirates/golden-investor-public-investment/) asks for an investment of at least AED 2,000,000 (≈ $545,000) and gives a first stay of 10 years that can be renewed. [Golden · AED 2M property](https://settleanywhere.com/countries/united-arab-emirates/golden-real-estate-investor/) asks for an investment of at least AED 2,000,000 (≈ $545,000) and gives a first stay of 10 years that can be renewed. [Golden · Humanitarian donor](https://settleanywhere.com/countries/united-arab-emirates/golden-humanitarian-supporter/) asks for an investment of at least AED 2,000,000 (≈ $545,000) and gives a first stay of 10 years that can be renewed. ### Can I retire or live in United Arab Emirates on my savings or pension? United Arab Emirates has 1 retirement or pay-to-stay route. [Retirement visa](https://settleanywhere.com/countries/united-arab-emirates/retirement-visa/) asks for an income of at least AED 240,000 a year (≈ $65,400). ### Can I move to United Arab Emirates by starting a business? United Arab Emirates has 2 business or startup routes. [Golden · Entrepreneur](https://settleanywhere.com/countries/united-arab-emirates/golden-entrepreneur/) gives a first stay of 10 years that can be renewed. [Green · Freelancer](https://settleanywhere.com/countries/united-arab-emirates/green-freelancer/) asks for an income of at least AED 360,000 a year (≈ $98,000). ### What work visas does United Arab Emirates offer foreigners? United Arab Emirates has 2 work visas. [Green · Skilled worker](https://settleanywhere.com/countries/united-arab-emirates/green-skilled-worker/) asks for a salary of at least AED 15,000 a month (≈ $4,080). There is also [Standard work visa](https://settleanywhere.com/countries/united-arab-emirates/standard-work-visa/). ### How do I get a student visa for United Arab Emirates? United Arab Emirates has 1 student visa. It is [Student visa](https://settleanywhere.com/countries/united-arab-emirates/student-visa/). ### Can I join my spouse or partner in United Arab Emirates? Yes. United Arab Emirates has 1 spouse visa. It is [Spouse of a citizen](https://settleanywhere.com/countries/united-arab-emirates/spouse-of-citizen/). ## Compare with [🇹🇭 Thailand](https://settleanywhere.com/countries/thailand/) [🇯🇵 Japan](https://settleanywhere.com/countries/japan/) [🇮🇩 Indonesia](https://settleanywhere.com/countries/indonesia/) [🇸🇬 Singapore](https://settleanywhere.com/countries/singapore/) [🇲🇾 Malaysia](https://settleanywhere.com/countries/malaysia/) [🇻🇳 Vietnam](https://settleanywhere.com/countries/vietnam/) [🇰🇷 South Korea](https://settleanywhere.com/countries/south-korea/) [🇹🇼 Taiwan](https://settleanywhere.com/countries/taiwan/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (4)** ## Official sources 1. [Golden Residency Guide](https://icp.gov.ae/en/services/uae-golden-residency/) · Federal Authority for Identity, Citizenship, Customs & Port Security · checked 2026-10-12 2. [Golden visa](https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/golden-visa) · UAE Government Portal (u.ae) · checked 2026-10-11 3. [Issuing Residency Permit (terms, fees and documents for each applicant category)](https://icp.gov.ae/en/services-details/?serviceid=64afe3c1035448005bd52e64) · Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) · checked 2026-10-12 4. [Work permits](https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/work-permits) · The UAE Government Portal (u.ae) · checked 2026-10-10