• Lisbon, Portugal, ranked as the world's best destination for digital nomads, according to real estate consultancy Savills. AFP
    Lisbon, Portugal, ranked as the world's best destination for digital nomads, according to real estate consultancy Savills. AFP
  • Miami is the second-best city in the world for digital nomads. Tax incentives, low interest rates and remote working policies make the Florida city popular. AFP
    Miami is the second-best city in the world for digital nomads. Tax incentives, low interest rates and remote working policies make the Florida city popular. AFP
  • Dubai is third in the Savills index and scored high for its quality of life, internet speed and air connectivity. Antonie Robertson / The National
    Dubai is third in the Savills index and scored high for its quality of life, internet speed and air connectivity. Antonie Robertson / The National
  • Digital nomads are flocking to Portugal’s southern Algarve region, which is ranked fourth on the Savills list. AFP
    Digital nomads are flocking to Portugal’s southern Algarve region, which is ranked fourth on the Savills list. AFP
  • Barbados is rated the fifth-best city for digital nomads because of its climate and internet speed, Savills said. Getty Images
    Barbados is rated the fifth-best city for digital nomads because of its climate and internet speed, Savills said. Getty Images

Dubai ranked third-best city in the world for digital nomads


Deepthi Nair
  • English
  • Arabic

Dubai has been ranked the third-best city in the world for digital nomads to live in, according to new research by real estate consultancy Savills.

Lisbon, the capital of Portugal, topped the table and Miami was ranked second in the Savills Executive Nomad Index, which lists the top 15 cities for long-term remote workers, based on internet speed, quality of life, climate, air connectivity and prime rents, Savills said in a statement on Wednesday.

Portugal's popular Algarve region, in the south of the country, was ranked fourth, followed by Barbados in the Caribbean.

Barcelona, Dubrovnik, Saint Lucia, Malta and Antigua & Barbuda round out the top 10. No cities in Asia featured in the index.

“Remote working enabled business owners from abroad to make Dubai their main hub,” said Helen Tatham, head of residential community sales and leasing at Savills Dubai.

“UK nationals have long favoured Dubai for holiday and work, but the market also benefited from new demand from French, German, Swedish and Swiss buyers.”

The Covid-19 pandemic accelerated the remote-working trend, with the adoption of new technologies encouraging more workers to move away from the cities or countries where their employers are based.

In response, some countries, including the UAE, enacted legislation designed to attract foreign-employed workers.

The UAE unveiled a one-year residency permit for remote workers in March last year to attract more talent to the region and boost business opportunities. The visa permits foreign remote professionals to live in the Emirates while continuing to serve employers in their home countries.

Dubai topped the Savills index for air connectivity, with the emirate’s airlines reaching more than 100 countries, Savills said.

All cities that featured in the Savills index either have a digital nomad visa programme, or equivalent, or, in the case of US and European countries, are already part of a large economic bloc that allows free movement of people for living or work, the consultancy said.

They offer favourable climates year-round, a high quality of life and have established prime residential markets, Savills said.

“The modern executive nomad – a distant cousin of the freelance creative working from a cafe in Bali or Costa Rica – owns a villa in the Algarve or a condo in Miami, attends Zoom calls from an airy home office and hops on a flight back to London, New York or Geneva for the quarterly board meeting,” said Paul Tostevin, head of Savills World Research.

“Provided travel connections are good and high-speed internet is reliable, individuals and families are motivated to relocate and are placing a greater emphasis on health, wellness and overall lifestyle.”

Lisbon topped the index on the back of its high quality of life, low pollution, favourable climate and good air connectivity.

“Tech executives and entrepreneurs are drawn by Lisbon’s burgeoning status as a tech hub,” said Ricardo Garcia, head of residential at Savills Portugal.

“Real estate costs are low and there is a strong local talent pool. Companies are moving their headquarters to Portugal.”

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Miami has grown in appeal as a remote working destination in the US owing to its warm climate and beaches, Savills said.

The city also offers good air connectivity and digital infrastructure, as well as a strong prime rental market and a comparatively good quality of life,.

Barbados, which has the fastest internet in the Caribbean, is popular with digital nomads thanks to its climate and good air connectivity.

Barcelona, which placed sixth, also has fast internet and a strong global connectivity through its air and rail systems, Savills said.

“As the workplace has evolved to a new, more flexible model, executive nomads are turning what were previously holiday home markets into year-round ones,” Mr Tostevin said.

“Certain locations in the Caribbean and Mediterranean, as well as cities such as Lisbon, Miami and Dubai, offer them connectivity, favourable climates and a high quality of life.”

Top 10 global destinations for digital nomads

  1. Lisbon
  2. Miami
  3. Dubai
  4. Algarve
  5. Barbados
  6. Barcelona
  7. Dubrovnik
  8. Saint Lucia
  9. Malta
  10. Antigua & Barbuda
Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
Updated: April 28, 2022, 3:30 AM