The “Tax Optimisation for Global Citizens” report assessed 48 jurisdictions across 11 indicators, covering tax burden, tax structure and investment migration. The study was produced by GCS’s Global Intelligence Unit.
UAE Takes the Top Spot
The UAE ranked first overall with a score of 82.7 out of 100. The country received a perfect 100 for Tax Burden, 64 for Tax Structure and 86 for Investment Migration.
The report highlighted several factors behind the UAE’s position, including:
- No personal income tax on individuals
- 5% VAT
- No general net wealth tax
- No personal inheritance tax under the framework assessed
- No general tax charge when an individual ends tax residence in the UAE
- Investment migration and residency options contributing to its overall score
The three pillars were weighted at 42.5% for Tax Burden, 42.5% for Tax Structure and 15% for Investment Migration.
UAE Leads a Global Comparison
The UAE was followed by Antigua and Barbuda, Paraguay, Hong Kong and the Bahamas in the overall index. Malta and Cyprus were the only European jurisdictions to feature in the top 10.
The study also highlighted that a low headline tax rate does not necessarily mean a jurisdiction has the most favourable overall tax structure. Factors such as foreign-income taxation, capital gains, inheritance rules and departure taxes can significantly affect the overall position.
What This Means for International Investors
For internationally mobile individuals, the report suggests that tax considerations can vary depending on personal circumstances. Entrepreneurs, retirees and remote professionals may face different priorities based on their income sources, assets, investments and succession plans.
For Dubai, the UAE’s favourable tax environment forms part of the broader factors considered by international residents and investors when evaluating where to live, work and invest.
The report therefore adds another data point to the UAE’s growing profile as a destination for international professionals, entrepreneurs and investors.
Source: Global Citizen Solutions, Tax Optimisation for Global Citizens: Comparing 48 Jurisdictions for Internationally Mobile Individuals, published September 2026.
