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Middle East & Asia · Expanded profile

United Arab Emirates: tax, residence and citizenship

A global business base with distinct rules for personal investment and business income.

Sources last checked · Research methodology

Tax relocation in United Arab Emirates

The FTA excludes wages, personal investment income and qualifying real-estate investment income from the natural-person business-tax scope. A person conducting UAE business can enter that scope when annual business turnover exceeds AED 1 million. Domestic tax-residence certification and treaty entitlement need separate checks.

Residence rights

The ICP Golden Residency guide lists ten-year residence for qualifying investors in public investments and real estate. A common qualifying threshold is AED 2 million; public-investment, company and property routes have distinct evidence and capital rules. Approved local-bank financing can be allowed for property. Family medical insurance is required.

Second citizenship

Residence permission does not confer citizenship. Any later nationality application is a separate process.

What to establish first

  • UK departure, business control, investment classification, health cover, schooling and emirate-specific residence conditions.
  • Use the current ICP category-specific rules; older official overview pages can still display five-year property terms.
These are research findings, not an individual eligibility or tax determination. Confirm current rules and your circumstances before committing funds or moving.

Official sources and further reading

Golden visa | The Official Platform of the UAE Government Golden visa | The Official Portal of the UAE Government Federal Tax Authority - Corporate Tax Topics Federal Tax Authority - Faq ICP Golden Residency Guide