Tax, economy, and demographics

Dimension	Indonesia	United Arab Emirates
Corporate income tax	22%High	9%Ultra low
Corporate tax basis	Residence-basedResidence-based	Residence-basedResidence-based
Personal income tax (marginal)	35%Moderate	0%Ultra low
Personal tax basis	WorldwideWorldwide	No personal income taxNo personal income tax
Population	287.9 M×25	11.6 M
Area	1,904,569 km²×23	83,600 km²
Population density	151 /km²	138 /km²
Capital	Jakarta	Abu Dhabi
Currency	IDR (Indonesian rupiah)	AED (United Arab Emirates dirham)
Main airport	CGK (Soekarno-Hatta International Airport)	DXB (Dubai International Airport)
Phone code	+62	+971
Internet TLD	.id	.ae

Visa access controls

Your access

Pick your nationality above to see how long you can stay in each country and whether you need a visa.

Passport power

Mobility strength of each country's passport, useful if you are weighing it as a future citizenship.

Indonesia passport

#64

Henley rank

70

Visa-free destinations

United Arab Emirates passport

#2

Henley rank

187

Visa-free destinations

• Schengen visa-free
• UK visa-free
• Canada eTA

Verdict

For professionals who prioritize flight index, United Arab Emirates leads with 9.8 / 10 versus 4.6 / 10 for Indonesia. On tax freedom index, United Arab Emirates is at 9.6 / 10 compared with 5.3 / 10 for Indonesia.

Frequently asked questions

• Indonesia

  Can foreign residents open bank accounts and deploy capital in Indonesia without friction?

  Banking is regulated by Otoritas Jasa Keuangan (OJK), Indonesia's Financial Services Authority established under Law No. 21 of 2011, which took over banking supervision from Bank Indonesia at the end of 2013 and whose mandate was later reinforced by the Financial Sector Development and Strengthening Law (P2SK Law No. 4 of 2023). Bank Indonesia (BI), the central bank, retains monetary policy, payment system oversight, macro-prudential supervision, and foreign exchange regulation. The market counts around 105 commercial banks as of mid-2025, with the four state-owned banks (Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Mandiri, and Bank Tabungan Negara) playing a central role in retail and government-linked banking, and the private Bank Central Asia (BCA) ranking as the leading private bank. Account opening for holders of a limited stay permit (KITAS) is generally feasible and often completed within a few business days depending on the bank and branch, with banks commonly requesting a passport, a valid residence permit, residential address details, a Nomor Pokok Wajib Pajak (NPWP) tax identification number, and an initial deposit that varies by bank and account type and frequently falls in the IDR 500,000 to 1,000,000 range. Source of funds checks are applied on a risk-based basis through customer due diligence rather than a single universal threshold, while cash transactions of at least IDR 500,000,000 in one business day must be reported to the financial intelligence unit Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK) under Law No. 8 of 2010. Indonesia became a full member of the Financial Action Task Force (FATF) in October 2023 and is not listed on the FATF grey or black lists. Indonesia operates a Foreign Account Tax Compliance Act framework with the United States through an intergovernmental agreement, and separately participates in the Common Reporting Standard for automatic exchange of financial account information with partner jurisdictions including European Union member states, the United Kingdom, Singapore, and Australia. Domestic financial transactions must be conducted in IDR under Bank Indonesia Regulation 17/3/PBI/2015 effective July 2015, with limited exceptions for activities such as export and import settlement and interbank foreign currency transactions. Foreign currency cash purchases against the rupiah without underlying transaction documents are capped at USD 50,000 per party per month since 1 April 2026 under Board of Governors Regulation (PADG No. 7 of 2026), a threshold scheduled to be lowered further to USD 25,000 from June 2026. Deposit insurance through Lembaga Penjamin Simpanan (LPS) covers eligible deposits up to IDR 2,000,000,000 per depositor per bank. Foreign nationals with a valid stay permit can own a landed residence under a Hak Pakai (Right to Use) title and an apartment unit under a strata title Hak Pakai certificate (Sertifikat Hak Pakai atas Satuan Rumah Susun), subject to minimum value thresholds set regionally such as IDR 5,000,000,000 in Jakarta, while Hak Guna Bangunan (Right to Build) is available to foreign interests only through an Indonesian foreign-owned company (PT PMA) and Hak Milik freehold remains reserved to Indonesian citizens. Agricultural land ownership is prohibited for foreigners. Crypto asset supervision was transferred from the Commodity Futures Trading Regulatory Agency (Bappebti) to OJK and BI effective 10 January 2025 under Government Regulation No. 49 of 2024 and OJK Regulation No. 27 of 2024, with a transition period running to 10 January 2027 during which legacy Bappebti licences remain valid. Foreign investment in Indonesian listed securities is permitted through the Indonesia Stock Exchange via OJK-licensed local brokers, subject to sector-specific foreign ownership limits set under the Positive Investment List (Presidential Regulation No. 10 of 2021 as amended by No. 49 of 2021), with the banking sector cap at 99 percent.

• United Arab Emirates

  Can foreign residents open bank accounts and deploy capital in the United Arab Emirates without friction?

  UAE residents holding an Emirates ID generally face low banking friction, especially with digital banks such as Wio Personal, Mashreq Neo and Liv, where onboarding can be completed within minutes or hours via app. Traditional banks Emirates NBD, FAB, ADCB, RAKBANK, HSBC UAE, Mashreq and Dubai Islamic Bank typically require passport, Emirates ID, proof of UAE address and income or salary documentation, with timelines from 2 to 7 days. Non-resident onboarding is materially more selective and bank-specific, often limited to savings or non-cheque accounts, with banks requesting passport, proof of overseas address, recent foreign bank statements, tax details, source-of-funds evidence and a bank reference letter. Timelines and minimum balances vary materially by bank, product, nationality, country of residence and risk profile, so they should not be presented as fixed rules. The Central Bank of the UAE (CBUAE) regulates the sector and the UAE was removed from the Financial Action Task Force (FATF) list of jurisdictions under increased monitoring on 23 February 2024, after just under 2 years on the grey list since its inclusion on 4 March 2022. UAE banks continue to apply strict Know Your Customer (KYC), Anti-Money Laundering (AML) and Counter Financing of Terrorism (CFT), Foreign Account Tax Compliance Act (FATCA), Common Reporting Standard (CRS) and sanctions screening at onboarding and on an ongoing basis, with Customer Due Diligence (CDD) triggered at AED 55,000 for occasional transactions for licensed financial institutions and Designated Non-Financial Businesses and Professions (DNFBPs), and AED 3,500 for Virtual Asset Service Providers (VASPs), alongside enhanced scrutiny on higher-risk profiles regardless of threshold. There are no general foreign exchange controls, the dirham is pegged to the US dollar at AED 3.6725 since 22 November 1997, and capital transfers in and out of the country are generally unrestricted subject to AML, sanctions and tax reporting compliance. Foreign nationals can buy freehold real estate in designated freehold and investment areas, including major zones of Dubai, government-listed investment areas of Abu Dhabi, and designated developments of Ras Al Khaimah such as Al Marjan Island, Al Hamra Village and Mina Al Arab, but foreign ownership is not unrestricted across the whole UAE and varies by emirate. Capital can also be deployed through Dubai International Financial Centre (DIFC) and Abu Dhabi Global Market (ADGM) structures, where ADGM directly applies English common law under the Application of English Law Regulations 2015, while DIFC operates under its own codified common-law-based framework with English precedent as persuasive but not binding. Crypto assets are regulated through the Virtual Assets Regulatory Authority (VARA) in Dubai, the ADGM Financial Services Regulatory Authority (FSRA) in Abu Dhabi, and federal Securities and Commodities Authority (SCA) frameworks, with active VARA VASP licences confirmed for Binance FZE, OKX Middle East Fintech and Foris DAX Middle East (Crypto.com), while Bybit operates under an SCA Virtual Asset Platform Operator Licence obtained in October 2025, and Kraken (via Payward FZCO) holds VARA preliminary approval granted in May 2026 pending full VASP issuance. Crypto holdings and digital-currency investor status do not qualify by themselves for UAE Golden Residence eligibility per the joint Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), SCA and VARA clarification of 6 July 2025. Since the escalation of the 2026 Iran conflict that started on 28 February 2026 and reached a ceasefire in April 2026, UAE banks have continued operating US dollar channels, with UAE Banks Federation chairman Al Ghurair confirming on 13 May 2026 that there is no systemic dollar shortage or capital flight concern. The CBUAE deployed an emergency resilience package on 18 March 2026 with temporarily lower liquidity ratios and expanded access to funding, and over 65,000 customers took up loan deferrals, fee waivers and interest relief through May 2026. The UAE is also in discussions with the US Federal Reserve and Treasury for a potential currency swap line, signalling a precautionary stance rather than a stress event. Compliance teams are likely to apply heightened source-of-funds scrutiny and transaction monitoring on Iran-linked, Lebanon and Hezbollah-linked, and Russia-linked exposure, in line with CBUAE targeted financial sanctions obligations, although this is not documented as a uniform cross-bank rule.

• Indonesia

  How does taxation apply to residents and foreign-source income in Indonesia?

  Indonesia operates a residence-based taxation system. Tax residency is triggered when an individual stays more than 183 days in any 12-month period or holds intent to reside, typically evidenced by a Limited Stay Permit. Resident companies and individuals are taxed on worldwide income, with foreign tax credits available under 71 active bilateral double taxation agreements. The standard corporate income tax (CIT) rate is 22 percent post Harmonization of Tax Regulations (HPP) Law No. 7 of 2021, with a reduced 19 percent rate applicable to public companies with at least 40 percent free float on the Indonesia Stock Exchange. A 0.5 percent Final Tax on gross revenue applies to small businesses with annual turnover below IDR 4,800,000,000 under Government Regulation (PP) No. 23 of 2018 as amended by PP No. 55 of 2022, available for a maximum of 7 tax years for individuals, 4 years for cooperatives, limited partnerships and firms, and 3 years for limited liability companies. The Omnibus Law No. 11 of 2020 introduced a conditional exemption for foreign-source dividends, foreign permanent establishment (PE) income, and active non-PE foreign income earned by resident companies if reinvested in Indonesia for at least 3 years, moving the corporate framework from pure worldwide to residence-based with structural carve-outs. Several concessional corporate regimes apply to qualifying investments. The Tax Holiday for Pioneer Industries under Minister of Finance Regulation (PMK) No. 130 of 2020 as amended by PMK No. 69 of 2024 grants 50 percent CIT reduction for investments between IDR 100 and 500 billion for 5 years, or 100 percent CIT reduction for investments above IDR 500 billion for 5 to 20 years, across 18 designated pioneer industries including pharmaceuticals, electric vehicles, renewable energy, data centers, petrochemicals, and metal smelting. The PMK No. 69 of 2024 application window closed on 31 December 2025, and any successor framework extending it into 2026 remains unconfirmed absent a new official regulation. The Nusantara Capital City (IKN) Tax Incentives under PP No. 12 of 2023 and PMK No. 28 of 2024 extend up to 100 percent CIT reduction for 10 to 30 years to investments of at least IDR 10 billion in the new capital city, with dedicated tracks for the Financial Centre (85 to 100 percent CIT reduction for 20 to 25 years) and headquarters relocation (100 percent for 10 years plus 50 percent for the next 10). The Special Economic Zones (KEK) regime under PP No. 40 of 2021 and PMK No. 237 of 2020 as amended by PMK No. 33 of 2021 covers 24 designated zones including Batam, Mandalika, and Nongsa Digital Park, granting a 100 percent CIT reduction for 10 to 20 years to investments of at least IDR 100 billion, with reduced facilities for smaller qualifying investments. The Tax Allowance under PP No. 78 of 2019 grants a 30 percent net income reduction over 6 years, accelerated depreciation, a reduced 10 percent dividend withholding tax, and extended 10-year loss carry-forward across 183 priority business sectors. All corporate holidays are subject to the Pillar Two Qualified Domestic Minimum Top-Up Tax under PMK No. 136 of 2024 effective 1 January 2025, listed in the OECD Central Record with transitional qualified status as at 18 August 2025, capping the benefit at a 15 percent effective tax rate floor for multinational groups with consolidated revenue above EUR 750 million. Individual income tax follows progressive brackets post HPP Law: 5 percent up to IDR 60,000,000 of taxable income, 15 percent up to IDR 250,000,000, 25 percent up to IDR 500,000,000, 30 percent up to IDR 5,000,000,000, and 35 percent above IDR 5 billion. Foreign nationals with qualifying expertise under Article 4 paragraph 1a of the Income Tax Law can opt for the 4-Year Territorial Tax Exemption, taxing them only on Indonesian-source income for the first 4 fiscal years from the time they become an Indonesian domestic tax subject, subject to Directorate General of Taxes approval and provided they do not instead rely on an applicable tax treaty. The implementing rules previously sat in PMK No. 18 of 2021 and were partly consolidated into the PMK No. 81 of 2024 framework from 1 January 2025, as subsequently amended, with eligible positions defined as technical and scientific roles evidenced by a certificate, qualification, or at least 5 years of experience. Capital gains on unlisted Indonesian shares depend on the seller status. Resident sellers are taxed under ordinary income tax rules, the corporate rate for companies and Article 17 progressive rates for individuals. Non-resident sellers face a 20 percent Article 26 withholding tax on a deemed net gain set at 25 percent of the sale price, an effective 5 percent of proceeds, reducible under an applicable tax treaty. Gains on listed Indonesian shares are taxed at 0.1 percent of transaction value as a final tax. Inheritance is not subject to individual income tax but real property transfers trigger acquisition duties. Wealth tax does not exist. The VAT statutory rate was raised to 12 percent on 1 January 2025 under PMK No. 131 of 2024 issued on 31 December 2024, but effective application of the 12 percent rate is limited to luxury goods such as luxury residences valued above IDR 30 billion, private jets, yachts, hot air balloons, gliders, private firearms, and luxury motor vehicles subject to Luxury Goods Sales Tax. For all other goods and services, the effective VAT rate remains 11 percent through an adjusted 11/12 tax base mechanism, preserving the pre-2025 burden on essential consumption. Dividends paid to non-residents are subject to 20 percent default withholding tax, reducible to 10 to 15 percent under tax treaties.

• United Arab Emirates

  How does taxation apply to residents and foreign-source income in the United Arab Emirates?

  There is no federal personal income tax, no wealth tax, no inheritance tax and no capital gains tax for individuals on personal investments. A natural person becomes a UAE tax resident under Cabinet Decision No. 85 of 2022 by having both usual or primary place of residence and centre of financial and personal interests in the UAE, by being physically present at least 183 days in a 12-month period, or by being physically present at least 90 days in a 12-month period while holding UAE or GCC nationality or a valid UAE residence permit and having either a permanent place of residence or a job or business in the UAE. Resident individuals running a business stay outside the corporate tax net under Article 11 of Federal Decree-Law No. 47 of 2022 and Cabinet Decision No. 49 of 2023 while their annual gross business turnover stays at or below AED 1,000,000, with wage, personal investment income and real estate investment income excluded from the test regardless of amount. Federal corporate tax of 9% applies to companies on taxable profits above AED 375,000 under Federal Decree-Law No. 47 of 2022, with corporate residents taxed on worldwide income subject to a foreign permanent establishment exemption under Article 24 (election all-or-nothing, requires at least 9% tax in the foreign jurisdiction). Value Added Tax of 5% applies under Federal Decree-Law No. 8 of 2017. A Domestic Minimum Top-up Tax of 15% applies from 1 January 2025 under Federal Decree-Law No. 60 of 2023 and Cabinet Decision No. 142 of 2024 to multinational groups with global consolidated revenue of at least EUR 750,000,000 in at least two of the four preceding fiscal years. The Qualifying Free Zone Person regime under Article 18 of Federal Decree-Law No. 47 of 2022, Cabinet Decision No. 100 of 2023, Ministerial Decision No. 229 of 2025 (qualifying and excluded activities, replacing Ministerial Decision No. 265 of 2023), Ministerial Decision No. 230 of 2025 (recognised price reporting agencies) and Ministerial Decision No. 84 of 2025 (audited financial statements requirement) preserves the 0% rate on qualifying income provided substance, audited financials, transfer pricing and qualifying activity tests are met. Qualifying Intellectual Property income (patents, copyrighted software) also benefits from the 0% rate using a modified nexus formula in line with BEPS Action 5. Non-qualifying revenue above the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000) causes loss of Qualifying Free Zone Person status for the current and four subsequent tax periods, exposing the entity to 9% corporate tax on its full taxable income rather than only on the non-qualifying portion. The Participation Exemption under Article 23 (Ministerial Decision No. 116 of 2023 for tax periods before 1 January 2025, Ministerial Decision No. 302 of 2024 for tax periods from 1 January 2025 onwards) exempts qualifying dividends and capital gains derived by a UAE taxable person from a qualifying participation, subject to a minimum 5% ownership (or AED 4,000,000 acquisition cost), a 12-month holding period and a 9% subject-to-tax test on the participation, with the 50% asset test required only where the participation is a related party. Domestic UAE-to-UAE dividends are automatically exempt under Article 22 without conditions. The Family Foundation Exemption under Article 17 (Ministerial Decision No. 261 of 2024 and FTA Public Clarification CTP008 of September 2025) allows family foundations and trusts (DIFC and ADGM structures, qualifying foreign foundations or trusts, and structures recognised under the UAE Federal Trust Law) to elect fiscal transparency, with income attributed to underlying beneficiaries. The Qualifying Investment Fund and Qualifying Limited Partnership exemption under Article 10 and Cabinet Decision No. 34 of 2025 covers regulated investment funds, real estate investment funds and limited partnerships, with pass-through treatment available subject to multiple conditions including regulatory oversight, diversification, beneficiary, ancillary income and distribution tests. The Research and Development Tax Credit (Phase 1) was introduced by Cabinet Decision No. 215 of 2025 issued in December 2025 and Ministerial Decision No. 24 of 2026 issued on 18 March 2026, effective for tax periods beginning on or after 1 January 2026. The regime operates on tiered, expenditure-based credit rates: 15% on the first AED 1,000,000 of qualifying expenditure with at least 2 R&D staff, 35% on AED 1,000,000 to AED 2,000,000 with at least 6 R&D staff, and 50% on AED 2,000,000 to AED 5,000,000 with at least 14 R&D staff, capped at a maximum non-refundable credit of AED 2,000,000 per entity per tax period. Pre-approval from the Emirates Research and Development Council is mandatory and minimum AED 500,000 of qualifying expenditure per project is required. The non-refundable credit can be applied against UAE corporate tax and, through intra-group transfer, against UAE Domestic Minimum Top-up Tax, and is expected to qualify as a Qualified Tax Incentive under the OECD Substance-Based Tax Incentive Safe Harbour framework once domestically enacted. Small Business Relief under Article 21 and Ministerial Decision No. 73 of 2023 treats resident persons with revenue at or below AED 3,000,000 as having no taxable income for tax periods ending on or before 31 December 2026. The UAE has concluded 137 double tax treaties, the densest network in the Gulf alongside Saudi Arabia, with 193 DTAs and Bilateral Investment Treaties combined according to the Ministry of Finance. Excise tax applies to tobacco (100%), energy drinks (100%) and e-cigarettes (100%) under Federal Decree-Law No. 7 of 2017, while sweetened drinks are taxed from 1 January 2026 under Federal Decree-Law No. 7 of 2025 and Cabinet Decision No. 197 of 2025 on a tiered volumetric model based on sugar content per 100 ml: below 5 grams the rate is zero, between 5 and 8 grams the rate is AED 0.79 per litre and at 8 grams or more the rate is AED 1.09 per litre. Under this model, carbonated drinks are no longer treated as a separate excise category. Property registration in Dubai carries a 4% Dubai Land Department fee, legally split 2% buyer and 2% seller under Dubai Law No. 7 of 2006, although in practice the buyer typically bears the full 4%.

• Indonesia

  What long-term residence options exist in Indonesia for internationally mobile individuals?

  Indonesia operates a Limited Stay Permit (Izin Tinggal Terbatas or KITAS) framework under Minister of Immigration and Corrections Decree No. M.IP-08.GR.01.01 of 2025. Employment-based residence is the Work KITAS (Index E23, 6 months to 2 years renewable) sponsored by an Indonesian limited company (PT) or foreign investment company (PT PMA) holding a valid Foreign Worker Utilization Plan (RPTKA), with the employer paying the Foreign Worker Compensation Fund (DKP-TKA) of approximately USD 1,200 per worker per year. Investment-based residence is the Investor KITAS (Index E28A) requiring minimum personal shareholding of IDR 10,000,000,000 in a PT PMA registered under personal name, with the holder occupying a Director or Commissioner role. The Investor KITAS is valid 1 or 2 years, renewable up to 6 years total, exempt from the Foreign Worker Compensation Fund, and does not require a separate Work Permit. Conversion to permanent residence (Izin Tinggal Tetap or ITAP) becomes available to investors after at least 3 consecutive years of continuous residence, subject to immigration approval and a signed integration declaration. Two Golden Visa tracks under Minister of Law and Human Rights Regulation No. 11 of 2024 expand the investor framework. The Individual Passive Investor Golden Visa (Index E28C) requires at least USD 350,000 held in Indonesian government bonds, publicly listed company shares, or regulated mutual funds for a 5-year permit, or at least USD 700,000 for 10 years, with the 10-year tier alternatively satisfied by ownership of an apartment worth at least USD 1,000,000. Proof of ownership of the qualifying assets is required, and the permit is extendable and convertible to other limited stay permits. The Individual Establishing Company Golden Visa (Index E28B) requires the applicant to commit to establishing an Indonesian company with placed capital or investment of at least USD 2,500,000 for a 5-year permit or USD 5,000,000 for 10 years, to be fulfilled within 90 days of entry. Family members including spouse and minor children under 18 qualify for dependent permits under Index E31 codes without a separate qualifying investment. The path to permanent residence follows the same rule of at least 3 consecutive years of continuous residence. The Nusantara Capital Investor Golden Visa (Index E28F) targets foreign nationals serving as director or commissioner of a company established in the new capital (Ibu Kota Nusantara or IKN) in East Kalimantan that is a branch or subsidiary of a foreign company, requiring a foreign company investment commitment of USD 5,000,000 for a 5-year permit or USD 10,000,000 for 10 years, to be fulfilled within 90 days of entry. Lifestyle, retirement, and remote work pathways complement the investor tracks. The Second Home Visa (Index E33) provides an initial permit of up to 5 years, extendable to a maximum of 10 years total, with a commitment to keep at least USD 130,000 in an account at a state-owned Indonesian bank or to own an apartment worth at least USD 1,000,000, the deposit or property to be evidenced within 90 days of entry and maintained throughout the permit. The Remote Worker Visa (Index E33G) launched in April 2024 grants an initial 1-year limited stay with multiple-entry privileges to digital nomads employed by foreign companies and is extendable online, requiring minimum annual foreign-source income of USD 60,000 and a USD 2,000 personal bank balance over the prior 3 months. Freelancers without a formal foreign employment contract are excluded. The one-year Retirement Second Home Visa (Index E33F) requires a sponsor and proof of income or allowance of at least USD 3,000 per month, is extendable online, and carries no separate qualifying investment. The Silver Hair Visa (Index E33E) under the Golden Visa framework applies to foreign nationals aged 55 and over, requiring a deposit of at least USD 50,000 in an account at a state-owned bank to be evidenced within 90 days, alongside proof of income or allowance of at least USD 3,000 per month, for an initial 5-year stay extendable to a maximum of 10 years. Path to citizenship is exceptional, discretionary, and effectively closed to dual nationals. The Global Citizen of Indonesia program launched on 26 January 2026 grants an indefinite permanent residence permit to former Indonesian citizens, their descendants up to the second degree, legal spouses of Indonesian citizens, and children of mixed marriages, without changing the holder's original nationality, positioned as a response to Indonesia's non-recognition of adult dual citizenship and comparable to India's Overseas Citizenship model.

• United Arab Emirates

  What long-term residence options exist in the United Arab Emirates for internationally mobile individuals?

  The UAE long-term residence framework is governed by Federal Decree-Law No. 29 of 2021 on Entry and Residence of Foreigners and Cabinet Resolution No. 65 of 2022, and includes several self-sponsored and sponsored residence routes: Golden Residence, Green Residence, Blue Residency, Taskeen property-linked residence, Virtual Working Programme, Investor or Partner Residence, Retirement Residence, and employer-sponsored Work Residence. The Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) administers federal applications, jointly with the General Directorate of Residency and Foreigners Affairs (GDRFA) for residence files issued by Dubai. The Golden Residence is a long-term renewable self-sponsored permit issued for ten years in most categories, with shorter durations for selected sub-categories such as some students and entrepreneurs. The investor routes require AED 2,000,000 in UAE real estate, in a public investment fund, sukuk, bank deposit or approved investment funds, or in UAE company shares evidenced by an audited financial report, plus an alternative tax-contribution route for partners paying at least AED 250,000 per year in UAE corporate tax verified by the Federal Tax Authority. The previous 50 percent paid-equity requirement on the property route was removed by federal policy circular of 20 February 2026, so mortgaged and off-plan units now qualify provided the Dubai Land Department certifies a valuation of at least AED 2,000,000 and the lending bank issues a No Objection Certificate. The entrepreneur path requires an AED 500,000 incubator-backed innovative project documented by an auditor report and an endorsement from competent authorities or an approved incubator. The talent paths cover specialised professionals earning at least AED 30,000 per month with approved credentials in priority fields such as data science, artificial intelligence, healthcare and clean-energy engineering, executive directors earning at least AED 50,000 per month with five years of experience and a certified degree, scientists nominated by the UAE Council for Scientists, doctors approved by the Ministry of Health and Prevention, inventors recommended by the Ministry of Economy, creatives approved by the relevant cultural authority, and athletes recommended by sports councils. Outstanding high school students with a final score of 95 percent or above, graduates of UAE universities with a GPA of at least 3.5 for Class A institutions or 3.8 for Class B institutions, and graduates of internationally ranked top 100 universities with a GPA of at least 3.5 also qualify within two years of graduation. The Artificial Intelligence Office runs the National Program for Coders, targeting up to 100,000 ten-year Golden Visas for software engineers and specialists in AI, data science and electrical engineering across all nationalities and age groups. A formal expansion of Golden Residence eligibility was announced on 23 April 2026, adding long-serving nurses at Dubai Health following the May 2025 directive of the Crown Prince of Dubai, outstanding teachers nominated by the Knowledge and Human Development Authority (KHDA) in Dubai and the Department of Knowledge (RAK DOK) in Ras Al Khaimah, e-sports professionals and game developers through sports councils, digital content creators through the Dubai Creators HQ programme, and Waqf donors contributing at least AED 2,000,000 to a certified Islamic endowment under the GDRFA Dubai and Awqaf Dubai cooperation agreement signed at GITEX Global on 17 October 2025. These pathways are nomination-based and category-specific rather than automatic entitlements. The Green Residence is a five-year self-sponsored renewable permit positioned between Golden Residence and employer-sponsored work visas. It covers skilled employees in MOHRE skill levels 1 to 3 holding a bachelor degree and earning at least AED 15,000 per month, freelancers and self-employed professionals with a MOHRE freelance permit, a bachelor degree or specialised diploma, and annual freelance income of at least AED 360,000 over the previous two years. Investors and business partners may also qualify by evidencing investment or partnership in a UAE project with approvals from the relevant licensing authority, with practice varying by emirate and free zone. The five-year retirement residence is available to qualifying applicants aged 55 or above. In Dubai, the route is satisfied by AED 1,000,000 in unmortgaged UAE property, AED 1,000,000 in a three-year UAE bank fixed deposit, monthly active income of at least AED 15,000, or a combination meeting the AED 1,000,000 threshold, with mortgaged-property rules and federal income variants applying depending on the issuing authority. The two-year Taskeen visa administered by the Dubai Land Department was relaxed on 29 April 2026: the previous AED 750,000 minimum value for sole owners was removed, with eligibility now driven by ownership of a completed unit regardless of value, while co-owners must individually hold a share of at least AED 400,000. The Investor or Partner Residence Visa for owners of mainland LLCs or free zone entities is generally issued for two or three years. UAE federal law does not fix a single minimum share capital, requiring that capital be adequate for the business, with mainland practice in Dubai historically referencing share capital around AED 72,000 and free zone authorities such as DMCC issuing visas on AED 50,000 paid-up capital, depending on licence type and authority. The employer-sponsored Work Residence Visa processed through MOHRE Tasheel and ICP or GDRFA Dubai remains the most common pathway, with free zone employment visas running two or three years depending on authority. The Virtual Working Programme is a one-year self-sponsored residence for remote workers earning at least USD 3,500 per month for employees or at least USD 5,000 per month for business owners with at least one year of company ownership, with income sourced from outside the UAE, six months of bank statements documenting consistent inflows since the January 2026 update, and valid UAE-covering health insurance for the full duration of stay. The Blue Residency Visa, approved by the UAE Cabinet on 15 May 2024, was launched in a first phase at the World Government Summit in February 2025 with 20 sustainability leaders and progressively opened to general applications through ICP during 2025 and 2026. It grants ten years to foreign nationals with exceptional contributions to environmental protection, climate action, sustainability and renewable energy, covering recognised scientists and researchers, distinguished members of international environmental organisations and NGOs, recipients of major environmental awards, financial supporters of environmental initiatives, holders of advanced degrees in environmental science, and entrepreneurs and investors in qualifying sustainability projects. Applications may be self-submitted or follow nomination by relevant ministries including the Ministry of Climate Change and Environment. None of these permits opens a pathway to permanent residence or to UAE citizenship, which remains exceptional and conferred by sovereign nomination rather than time-based naturalisation. Holders of Golden Residence, Green Residence and Blue Residency are all exempt from the 180-day absence rule that automatically nullifies standard residence permits, which makes the UAE distinctive in the Gulf for long-term holders who wish to base themselves regionally while operating from outside the country.

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