Why the UAE Secures the Top Spots
The rankings are a powerful endorsement of the UAE’s strategic vision. Abu Dhabi and Dubai, separated by mere points, offer an unbeatable combination of fiscal advantages and institutional strength.
- Zero Personal Income Tax: The foundational advantage, this immediately makes both Emirates supremely attractive for top-tier professionals and wealth managers looking to maximize their earnings.
- Competitive Corporate Tax Framework: While the UAE has introduced a corporate tax, its 9% rate remains among the most competitive globally, complemented by extensive Free Zone incentives that often grant tax holidays.
- Governance and Stability: The index is increasingly rewarding stability. The UAE offers robust legal certainty, sophisticated regulation, and political stability, which is vital for long-term wealth preservation.
- Global Connectivity: Dubai, in particular, leverages its extensive network of Double Tax Treaties (DTTs) and world-class infrastructure, making it an ideal hub for businesses with international operations.
