AMEINAH ALZEYOUDI (ABU DHABI)
The UAE ranked third among 63 destinations on the 2026 Nomad Lifestyle Index, published by Nomad Capitalist, earning a score of 73.15 out of 100.
The country was named the third best place to live and ranked first for its tax system.
The index is based on five equally weighted pillars: Nature, tax, residence, safety and quality of life.
The UAE was ranked alongside Monaco and Andorra at the top of the index, with just 0.74 points separating the three destinations.
Each category carries a weighting of 20%, providing a balanced comparison of the factors that influence decisions on where to live and work.
The UAE achieved the highest score in the tax category, earning 96 out of 100 and ranking first among all destinations assessed.
According to the report, this performance is driven by the country’s tax system, extensive network of double taxation treaties and the absence of wealth and inheritance taxes.
The report notes that the UAE has 137 double taxation treaties, the highest number among all destinations in the index.
The UAE also performed strongly in the Residence and Access category, ranking third with a score of 78.7 out of 100.
The report highlights five residency pathways, including company formation, investment-based residency, remote worker arrangements and passive-income options
According to the report, the UAE’s strong passport and multiple routes to legal residency supported its performance.
Malta topped the category with a score of on 95.0.