There is no doubt that the coronavirus pandemic has had a substantial impact on expatriate life.
Yet despite nationwide lockdowns, people are still crossing borders, changing their location in the hope of a new start.
Expat City Ranking 2020 sounded out more than 15,000 expats of 173 nationalities for their opinions on living abroad and listed the best and worst cities in which to live as an expat.
The top 10 cities for expats:
Why Spain and Portugal are popular for expats
The Iberian Peninsula proved particularly attractive in the survey, with five of the top 10 cities in the region. People are lured by the pleasant climate, quality of living and the ease of settling there.
The coastal city of Valencia came top out of 66 cities, due in part to its healthcare and excellent weather.
Alicante on Spain’s south-eastern Costa Blanca followed, with more than 80 per cent of expats reporting they felt at home in the city, while Lisbon was third, with no respondent expressing any qualms about their personal safety in the Portuguese capital.
One expat called Portugal “a weirdly wonderful country, with plenty of idiosyncrasies but the people are king, life is relaxed, the food and drink are excellent and the weather is generally great”.
Malaga and Madrid came sixth and ninth respectively.
Where in the Middle East do expats want to live?
Abu Dhabi was rated the top Middle Eastern city for expats, coming 10th overall. The emirate ranked highly on health and environment, as well as in safety, social life and friendliness. It performed particularly well in the Getting Settled Index, coming 17th, while, due to the diversity of its inhabitants, it is an easy place in which to get by without speaking the local language. The UAE is home to 200 nationalities and around 80 per cent of its population are expats.
Elsewhere in the Middle East, Muscat came 14th, Doha 15th and Dubai 20th.
Where do expats want to move to in the Americas?
Panama City scored highest at fourth place, followed by Buenos Aires in seventh.
Expats in Panama City are happy with its financial stability and how easy it is to find housing there. Three in four surveyed (76 per cent) said they felt at home in Panama City, too.
Despite the Argentine capital’s poor performance on the Urban Work Life index, because of expats worrying about the country’s unstable economy, it rated well on housing and the cost of living indices.
“It’s a cheap place, with affordable private health insurance if you have US dollars,” one American expat told the survey.
Where do expats want to go in Asia?
Singapore was the highest-ranked Asian city, coming fifth, and was followed by Kuala Lumpur, which came in eighth spot.
Singapore performs best in the Quality of Urban Living Index, coming 9th, mainly because it is known for its safety and political stability. However, an Indian expat said: “Living here is expensive, and as they say ‘Everything comes with a price tag!’”
Where do expats not want to go?
Expats in Salmiya, Kuwait, are disheartened with their quality of life and how friendly the locals are, leading the city to rank lowest on the index. An Indian expat in Salmiya earmarked “the local-expat divide, an unprofessional and rude bureaucracy, and the one-day weekend” as downsides to life in the city.
The historic city of Rome came 65th out of 66th. Although it scored well for its local climate (12th), it fell short on political stability (64th), personal safety (61st), the availability (57th) and quality (51st) of healthcare, and poor public transport infrastructure (62nd).
Milan, Nairobi and Dublin also featured among the bottom 10 places overall.
The 10 worst cities for expats:
The Year Earth Changed
Directed by:Tom Beard
Narrated by: Sir David Attenborough
Stars: 4
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
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
Women’s World T20, Asia Qualifier
UAE results
Beat China by 16 runs
Lost to Thailand by 10 wickets
Beat Nepal by five runs
Beat Hong Kong by eight wickets
Beat Malaysia by 34 runs
Standings (P, W, l, NR, points)
1. Thailand 5 4 0 1 9
2. UAE 5 4 1 0 8
3. Nepal 5 2 1 2 6
4. Hong Kong 5 2 2 1 5
5. Malaysia 5 1 4 0 2
6. China 5 0 5 0 0
Final
Thailand v UAE, Monday, 7am
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners