The UAE has been ranked the 11th-best destination for expatriates to live and work, based on the high quality of life it offers and job opportunities, according to a report by global network InterNations.
Mexico topped the global ranking, with Spain and Panama in second and third place, respectively, InterNations said in its annual Expat Insider 2023 report released on Tuesday.
Malaysia and Taiwan were ranked fourth and fifth on the index. Rounding off the top 10 were Thailand, followed by Costa Rica, the Philippines, Bahrain and Portugal.
Some of the worst destinations for expatriates include Norway, South Korea, Germany, South Africa, Italy, Malta, New Zealand and Japan.
Where are the best countries for expats to live?
InterNations polled 12,000 people in 53 nations and territories, asking questions based on five categories: quality of life, ease of settling in, working abroad, personal finance and an expatriate essentials index, which covers digital life, administration topics, housing and language.
High quality of life in the UAE
“Expats enjoy the high quality of life and job opportunities [in the UAE],” said InterNations, which has more than 4.8 million members.
“The UAE even makes it into the top five of three indices – expat essentials [second], working abroad [fourth], and quality of life [fourth].”
Last September, a survey by health insurance company Cigna found that 4 per cent of expatriates around the world wanted to relocate to the UAE because of its progressive policy changes, recent visa reforms and economic rebound after Covid-19.
The UAE, the Arab world’s second-largest economy, has introduced several economic, legal and social reforms in recent years to strengthen its business environment, boost foreign direct investment, attract skilled workers and provide incentives to companies to set up or expand their operations.
In 2019, amendments were introduced to the golden visa initiative to simplify the eligibility criteria and expand the categories of beneficiaries.
The 10-year visa is granted to investors, entrepreneurs and skilled professionals who earn a monthly salary of more than Dh30,000 ($8,167), as well as exceptional talent, scientists and professionals, outstanding students and graduates, property investors, humanitarian pioneers and front-line heroes.
A green visa provides a five-year residency for skilled employees without the need for a sponsor or employer.
The minimum educational level is a bachelor’s degree or equivalent and the salary should not be less than Dh15,000.
Meanwhile, the UAE introduced a one-year digital nomad visa in March 2021 that allows people to live in the Emirates while continuing to work for employers in their home countries.
Dubai also offers a five-year retirement visa for expatriates older than 55.
Where did the UAE rank?
Overall, 68 per cent of foreign workers are happy with their life in the UAE, according to the InterNations survey.
The UAE was ranked second globally in the Expat Essentials Index category, behind Bahrain, with 80 per cent of respondents in the Emirates saying it is easy to obtain a visa when moving here.
Expatriates also said that it was easy to live in the UAE without speaking the local language and were happy about the country's administrative services, InterNations said.
In the digital life subcategory, 84 per cent of expatriates expressed satisfaction with the availability of government services online, while 87 per cent said they found it easy to secure high-speed internet access at home, the survey found.
The UAE was ranked fourth globally in the Quality of Life category and was top in the leisure options sub-category.
Respondents said they enjoyed the culinary variety and dining options, as well as the culture and nightlife.
The country was ranked fifth globally in terms of both these factors but only 22nd when it came to opportunities for recreational sports, the survey found.
While three-quarters of expatriates are satisfied with the availability of public transport in the UAE, the country was first globally in terms of infrastructure for cars.
More than nine in 10 expatriates (93 per cent) were pleased with this factor, compared with 75 per cent globally.
The UAE was ninth in the safety and security category and 10th in terms of health care.
Foreign workers also rated the country's political stability and their personal safety very positively, InterNations said.
Additionally, they said they were happy with the availability and quality of medical care.
Close to three quarters (74 per cent) find it easy to access all kinds of healthcare services they need, the survey found.
The UAE was ranked fourth in InterNations’ Working Abroad category, which covers career prospects, salary and job security. The country was second globally, behind the US, in terms of career prospects.
It also ranked well in the work culture and satisfaction subcategory, even coming first worldwide in terms of thinking outside of the box.
Close to three-quarters (73 per cent) of respondents said the local business culture encourages creativity, the survey revealed.
The UAE fared well (22nd) in the Ease of Settling In segment, and was ranked 41st in the Personal Finance category.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
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Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
Remaining fixtures
- August 29 – UAE v Saudi Arabia, Hazza bin Zayed Stadium, Al Ain
- September 5 – Iraq v UAE, Amman, Jordan (venue TBC)
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
Brief scores:
England: 290 & 346
Sri Lanka: 336 & 243
The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
UAE currency: the story behind the money in your pockets
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Three ways to boost your credit score
Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:
1. Make sure you make your payments on time;
2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;
3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
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