The UAE has been named the sixth best place to live globally during the pandemic in a new ranking.
It has climbed nine places since the last Bloomberg Covid Resilience Rankings in August, from the 15th slot.
Ireland is the best place in the world to live right now, followed by Spain, the Netherlands, Finland and Denmark, according to the list.
Together with the UAE, France, Switzerland, Canada and Norway round out the top 10.
Top 10 best places to live in the world during coronavirus
- Ireland
- Spain
- Netherlands
- Finland
- Denmark
- UAE
- France
- Switzerland
- Canada
- Norway
The UAE’s score was 74.7, with 92.3 per cent of the population vaccinated, according to Bloomberg figures – the highest rate in the world.
The country also has among the fewest Covid-19 restrictions of the 53 countries, according to the ranking.
The improvement was due to “less stringent restrictions amid falling cases and deaths,” said Bloomberg.
Its ranking of 53 countries is a “monthly snapshot of where the virus is being handled the most effectively with the least social and economic upheaval”.
It is compiled using 12 factors, including virus containment; the quality of healthcare; vaccination coverage; overall mortality and progress toward restarting travel and easing border curbs.
New Zealand, which led the list last November, tumbled to 29th place in August and has fallen further to 38th place in the latest survey, below countries such as the UK, Germany, Brazil and the US. The country recorded 45 new Covid-19 cases in the community on Wednesday, a significant rise in recent days.
“A Delta incursion after months virus-free has left the country in varying degrees of lockdown, still seeking to stamp out infections as it strives to boost vaccination levels,” said Bloomberg.
Ireland achieved the top spot with a resilience score of 79.4 thanks to its high vaccination coverage, at more than 90 per cent of the adult population, and the decision to allow more “social activity” to resume safely.
“Ireland rose three places from August thanks to one of the world’s best vaccination rates, projections for a rapid economic rebound and the government’s decision this month to loosen both domestic restrictions as well as travel quarantine rules,” said Bloomberg.
The Philippines is currently the world’s worst place to live, according to the ranking.
It dropped to number 53 after facing the onslaught of the Delta variant, which has hit South-East Asia particularly hard. This was coupled with difficulties containing the more contagious strain and slow vaccination rollouts.
The authors stress the list is “not the final verdict”.
The next six months will be key, as the temperature drops across Europe, the US and elsewhere in the northern hemisphere, they said.
“Winter in the northern hemisphere will be the real next big test to see how effective high levels of vaccination have been,” Peter Collignon, a professor of infectious diseases at the Australian National University Medical School in Canberra, said.
UAE continues to roll out vaccines at a rapid pace - in pictures
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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
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School: Year 8 pupil at Elite English School in Abu Hail, Deira
Role Models: Mark Zuckerberg and Elon Musk
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Hometown: Dubai
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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
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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Background: Chemical Weapons
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Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates