The United Arab Emirates has been ranked among the top three countries in the world to live in for 2026. In the international Nomad Capitalist Lifestyle Index, the country took third place, trailing only Monaco and Andorra. At the same time, the UAE became the world leader in tax conditions, and ranked in the top five for quality of life and infrastructure.

The study was conducted by the consulting firm Nomad Capitalist, which compared 63 countries and territories based on living conditions, taxation, safety, and residency opportunities.

The UAE finished less than one point behind Monaco

The top spot in the ranking went to Monaco with a score of 73.89 out of 100. Second place went to Andorra with 73.68 points.

The UAE scored 73.15 points, falling just 0.74 points behind the leader.

The Emirates was also the only Gulf country included in the study, taking first place among five destinations in the Middle East, Africa, and Indian Ocean regional group.

For comparison, the Seychelles ranked 12th globally, while Mauritius placed 17th.

Criteria for selecting the best countries to live in

The Nomad Capitalist Lifestyle Index evaluates countries across five categories, each carrying equal weight in the final score.

The assessment includes taxation, quality of life and infrastructure, residency requirements, safety and freedom, as well as nature and climate.

This approach allows for comparing countries based on a comprehensive set of living conditions rather than just salary levels or the cost of living.

According to Khatia Gelbakhiani, Head of Product at Nomad Capitalist, the difference between the top three is so small that the choice between them depends primarily on personal priorities.

Monaco leads in quality of life, Andorra in safety and freedom, and the UAE in tax conditions.

First place in the world for taxes

The Emirates received their highest score in the taxation category.

The UAE scored 96 out of 100, taking first place among all 63 countries in the ranking.

According to the study, one of the country's main advantages is the absence of personal income tax and capital gains tax for individuals.

At the same time, the UAE has a federal corporate tax, introduced in June 2023. Its standard rate is 9% on taxable profits above the established threshold.

Thus, the Emirates' tax system received the highest rating in the study, despite the presence of corporate taxation.

UAE ranks in the top five for quality of life

In the category of quality of life and infrastructure the Emirates took fifth place in the world, receiving 72.6 points.

This indicator takes into account living conditions and the level of infrastructure development.

The result for natural and climatic characteristics was lower: 59.7 points and 16th place.

The difference between these positions shows that the UAE's final ranking was shaped by a combination of factors rather than leadership in every category.

Golden Visa has strengthened the UAE's position

In the category evaluating residency requirements and country accessibility, the Emirates received 78.7 points and ranked seventh..

The study highlights the expansion of the Golden Visaprogram, which was conducted in 2022.

The program offers the opportunity to obtain long-term residency for up to 10 years for specific categories of applicants, including investors, skilled professionals, and entrepreneurs.

Specific requirements depend on the basis for obtaining the visa.

The development of long-term residency programs was one of the factors considered when evaluating the country.

What the ranking results mean for the UAE real estate market

The Nomad Capitalist Lifestyle Index is aimed at international entrepreneurs, investors, and individuals considering relocating to another country.

Tax conditions, long-term residency opportunities, and the quality of infrastructure are among the factors that may be considered when choosing a country for living and purchasing real estate.

For property buyers in the UAE, this is particularly relevant when planning a permanent move or long-term residency.

However, the ranking does not evaluate real estate yields, property price trends, or the prospects of specific neighborhoods in Dubai.

Therefore, its results should be viewed as a reflection of general living conditions in the country rather than a forecast for the real estate market.

The UAE has solidified its position among global leaders

Third place globally, first for tax conditions, fifth for quality of life, and seventh for residency accessibility — these are the UAE's key results in the 2026 Nomad Capitalist Lifestyle Index.

The study shows that the Emirates hold high positions across several criteria important to international entrepreneurs, investors, and those considering relocation.

Ultimately, the choice of country depends on individual circumstances: tax status, professional activities, family needs, and residency goals.