Tax, economy, and demographics

Dimension	United Arab Emirates	Vietnam
Corporate income tax	9%Ultra low	20%High
Corporate tax basis	Residence-basedResidence-based	WorldwideWorldwide
Personal income tax (marginal)	0%Ultra low	35%Moderate
Personal tax basis	No personal income taxNo personal income tax	WorldwideWorldwide
Population	11.6 M	102.2 M×8.83
Area	83,600 km²	331,212 km²×3.96
Population density	138 /km²	308 /km²
Capital	Abu Dhabi	Hanoi
Currency	AED (United Arab Emirates dirham)	VND (Vietnamese dong)
Main airport	DXB (Dubai International Airport)	SGN (Tan Son Nhat International Airport)
Phone code	+971	+84
Internet TLD	.ae	.vn

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.

United Arab Emirates passport

#2

Henley rank

187

Visa-free destinations

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

Vietnam passport

#85

Henley rank

48

Visa-free destinations

Verdict

For professionals who prioritize flight index, United Arab Emirates leads with 9.8 / 10 versus 4.6 / 10 for Vietnam. On tax freedom index, United Arab Emirates is at 9.6 / 10 compared with 5.4 / 10 for Vietnam.

Frequently asked questions

• 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.

• Vietnam

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

  The State Bank of Vietnam (SBV) regulates the banking sector under the Law on Credit Institutions 2024 (Law No. 32/2024/QH15). Major domestic retail banks include Vietcombank (Joint Stock Commercial Bank for Foreign Trade), VietinBank, BIDV, Agribank, MB Bank, Techcombank, VPBank, and ACB. Foreign-incorporated banks operate through licensed subsidiaries or branches, with HSBC Vietnam, Standard Chartered, Shinhan Bank Vietnam, and United Overseas Bank (UOB) active in retail. ANZ exited retail banking in Vietnam after selling its retail business to Shinhan Bank Vietnam in 2017 and now maintains only an institutional and corporate presence. The baseline account-opening requirement for a foreign individual is a valid passport together with a valid visa or residence document such as a Temporary Residence Card (TRC). Banks may additionally request a local address, proof of income, source-of-funds documentation, and in-person biometric verification depending on the account type, residency status, and anti-money laundering risk profile. Account-opening lead times are bank-specific rather than set by regulation and vary widely between institutions and customer segments. Vietnam implements the United States Foreign Account Tax Compliance Act (FATCA) through a Model 1 Intergovernmental Agreement (IGA) signed on April 1, 2016 and in force since July 7, 2016, under which Vietnamese financial institutions report United States account holders to the local authority for onward exchange. Vietnam is not a participating jurisdiction under the Common Reporting Standard (CRS) and has not commenced automatic exchange of individual financial account information, although it joined the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in 2023 and signed the country-by-country reporting Multilateral Competent Authority Agreement in January 2025 for corporate group reporting. The Financial Action Task Force (FATF) placed Vietnam on its list of jurisdictions under increased monitoring, commonly called the grey list, in June 2023 over anti-money laundering deficiencies, and Vietnam remained listed at the February 2026 FATF plenary, with remediation under the Anti-Money Laundering Law 2022 (Law No. 14/2022/QH15) ongoing. Vietnam maintains active foreign exchange controls under Ordinance 28/2005/PL-UBTVQH11 as amended. The Vietnamese dong is not freely convertible, and foreign currency may be held in onshore accounts but used within Vietnam only in permitted cases. Foreign residents may operate foreign-currency accounts and remit lawful post-tax income abroad through licensed banks against supporting documents, while foreign investors may repatriate lawful profits and recovered capital from direct investment through dedicated capital accounts. Circular 20/2022/TT-NHNN governs one-way outward transfers and current-account payments, but its personal transfer categories such as study, medical treatment, support for relatives, inheritance, and settlement abroad are framed under Article 7.2 of Decree 70/2014/ND-CP around residents who are Vietnamese citizens rather than foreign residents generally, so it should not be read as the universal outbound regime for all foreign individuals. The International Financial Center (IFC) regime under Resolution 222/2025/QH15 adds a targeted carve-out for IFC members, including freer use of foreign currencies between IFC members and simplified capital flows, which is not a general liberalization of the capital account for all foreign residents. Foreign investors face restrictions on real estate. Foreign individuals may purchase apartment units in eligible commercial housing developments capped at 30 percent of any one building and 250 landed houses per ward-equivalent area, with ownership rights generally limited to 50 years and renewable once for up to 50 more years subject to provincial People's Committee approval rather than automatic renewal. Land remains under all-people ownership administered by the State and cannot be held freehold by foreigners, and agricultural land is closed to foreign ownership. On digital assets, Law No. 71/2025/QH15 on Digital Technology Industry, effective January 1, 2026, recognizes crypto assets as property that can be owned, traded, and inherited, ending years of legal ambiguity, while cryptocurrency remains barred as a means of payment and is not legal tender. A controlled five-year pilot under Resolution 05/2025/NQ-CP running from 2025 to 2030 governs issuance, trading, and supervision, with all crypto trading and settlement denominated in Vietnamese dong, and the Ministry of Finance began accepting licence applications from Vietnamese crypto service providers in January 2026.

• 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%.

• Vietnam

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

  Vietnam taxes individual tax residents on their worldwide income, while non-residents are taxed only on Vietnam-source income. Tax residency for individuals arises after 183 days of presence in a calendar year, or with a permanent residence in Vietnam, or with a leased accommodation for at least 183 days under Circular 111/2013/TT-BTC. Residents are taxed on worldwide employment income at a progressive scale topping at 35%. The current 7-bracket schedule (5/10/15/20/25/30/35%) triggers the top rate above VND 80 million per month. Personal Income Tax (PIT) Law No. 109/2025/QH15, passed December 10, 2025 and effective July 1, 2026 with employment provisions applying from tax year 2026, simplifies the schedule to 5 brackets (5/10/20/30/35%) and raises the top-rate threshold to VND 100 million per month. The same law raises the personal deduction from VND 11 million to VND 15.5 million per month and the dependent deduction from VND 4.4 million to VND 6.2 million per month. Non-residents pay a flat 20% on Vietnam-source employment income only. Securities transfers such as shares are taxed at 0.1% of the transfer price, while transfers of capital contributions are taxed at 20% on the net gain, or 2% of the transfer price where the acquisition cost and related expenses cannot be determined. Vietnam levies no net wealth tax and has no separate estate or inheritance tax, but inheritances and gifts of covered assets are taxable under personal income tax at a flat 10% on the portion above VND 10 million, rising to VND 20 million under the new law, with transfers between close family members exempt. The double tax treaty network covers approximately 80 jurisdictions including most OECD members and major Asian economies. Vietnamese-incorporated enterprises are subject to corporate income tax (CIT) on their worldwide income, with a credit for foreign tax paid, while foreign enterprises are taxed on Vietnam-source income. The standard CIT rate is 20% under Article 10 of Law No. 67/2025/QH15 on Corporate Income Tax (effective October 1, 2025), with two reduced tiers for smaller companies of 15% (annual revenue under VND 3 billion) and 17% (revenue VND 3 to 50 billion). Article 13 grants a preferential 10% CIT rate for 15 years to new investment projects in priority sectors (high technology, research and development, software production, renewable energy, supporting industries, education, healthcare, environmental services, infrastructure, press agencies) or in extremely difficult socio-economic areas, hi-tech parks, high-tech agricultural zones, and centralized information technology zones. The 17% rate for 10 years applies to qualifying projects in standard difficult areas and selected manufacturing. Article 14 layers a 4-year exemption plus 50% reduction over 9 years on top of the 10% rate, producing 0% effective in years 1 to 4 and 5% in years 5 to 13. The Prime Minister may extend the preferential period by up to 15 additional years for strategic projects. Standard industrial parks are no longer incentivized locations in their own right under the 2025 Law, so a new project located in one qualifies for CIT incentives only if it independently meets a sector-based, project-based, or preferential-area criterion. The Vietnam International Financial Center (IFC), established under Resolution No. 222/2025/QH15 effective September 1, 2025 and detailed by Decree No. 323/2025/ND-CP on establishment and Decree No. 324/2025/ND-CP on financial policies (both dated December 18, 2025), offers IFC members in Ho Chi Minh City and Da Nang a 10% CIT rate for 30 years with the same 4-year exemption plus 9-year reduction architecture. It also provides a personal income tax exemption through end of 2030 on salaries and wages earned from work performed in the IFC by qualifying managers, experts, scientists, and highly skilled professionals, both Vietnamese and foreign, subject to prescribed conditions, plus a personal income tax exemption on income from transfers of shares, capital contributions, or capital contribution rights in IFC members through end of 2030, excluding transfers of stocks or warrants of public companies or listed or trading-registering organizations. Eligible sectors include capital markets, banking, asset and fund management, fintech, green finance, digital assets, insurance, family offices, and aviation finance. Resolution No. 107/2023/QH15 implements the OECD Pillar Two Qualified Domestic Minimum Top-up Tax (QDMTT) effective January 1, 2024, which can materially reduce the benefit of Vietnam's 10% headline incentive rates for in-scope multinational enterprise (MNE) groups with consolidated revenues above EUR 750 million in 2 of 4 preceding years, because a domestic top-up tax applies where the Vietnam effective tax rate falls below 15%.

• 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.

• Vietnam

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

  Vietnam offers a tiered investor visa system under Law No. 47/2014/QH13 (as amended by Law No. 51/2019/QH14 and Law No. 23/2023/QH15) with four DT categories indexed on capital contribution. The DT1 visa (capital of VND 100 billion or more) carries a 5-year visa term and a Temporary Residence Card (TRC) up to 10 years. DT2 (VND 50 billion to under 100 billion) grants a 5-year visa and a TRC up to 5 years. DT3 (VND 3 billion to under 50 billion) grants a 3-year visa and a TRC up to 3 years. The DT4 tier (under VND 3 billion) is limited to a 12-month visa with no investor TRC eligibility and no family sponsorship rights. DT1, DT2, and DT3 holders may sponsor spouses and minor children under 18 for TT (Tham Than) dependent visas under Article 8 of the Immigration Law, while common-law partners and adult children are excluded. Work-based pathways include the LD1 visa (work permit exempt) and the LD2 visa (work permit holders), both valid up to 2 years and convertible to a TRC up to 2 years. The governing framework is now Decree 219/2025/ND-CP, effective August 7, 2025, which replaced Decree 152/2020/ND-CP and Decree 70/2023/ND-CP, merged the foreign labour demand approval and the work permit application into a single online dossier, decentralized approval to provincial People's Committees, and shortened the statutory work permit timeline to 10 working days. It did not merge the work permit with the visa application, which remain separate steps. Foreign lawyers practicing in Vietnam under the Law on Lawyers obtain the LS visa with a 5-year term. The Special Visa Exemption Card (SVEC) under Decree 221/2025/ND-CP, in force from August 15, 2025, is a multi-entry waiver of up to 5 years capped at 90 days per stay per entry, reserved for international elites including executives of the world top 100 enterprises by market capitalization, holders of prestigious international science and technology awards, and globally top-ranked athletes. From July 1, 2026, under Law No. 118/2025/QH15, two preferential visa symbols become available, the UD1 for high-quality digital technology industry personnel and other persons eligible for incentives under a law or a National Assembly resolution, and the UD2 for their spouses and children under 18. Under the general regime, amended Article 9 caps the UD1 and UD2 visa at 5 years, while amended Article 38 sets the matching UD1 and UD2 Temporary Residence Card at up to 10 years, the same ceiling as the DT1 investor card. Within the Vietnam International Financial Centre (IFC), Decree 327/2025/ND-CP lets the UD1 visa itself reach 10 years rather than the general 5-year visa cap, with a UD1 TRC up to 10 years and a matching UD2 for spouses and children under 18, for key investors, experts, managers, and highly skilled staff of IFC-headquartered organizations. Outside the IFC framework, Vietnam offers no general DT investor pathway to permanent residence. The Permanent Residence Card (PRC) under Article 39 of Law 47/2014 is restricted to four narrow categories, namely meritorious persons recognized by State decoration, scientists or experts sponsored by ministerial-level authority, spouses or children or parents of Vietnamese citizens with at least 3 years of continuous residence, and stateless persons resident since 2000, with a 10-year renewable validity. Decree 327/2025/ND-CP introduces a separate IFC-specific permanent residence route for key investors, experts, scientists, persons of special talent and senior managers who have worked continuously for at least 3 years at an organization headquartered in the IFC. On nationality, Law No. 79/2025/QH15, effective July 1, 2025, broadened the dual citizenship exceptions beyond the prior near-total prohibition. Retention of foreign nationality on naturalization is now possible for applicants with a Vietnamese spouse, child, parent or grandparent, for those making meritorious contributions or whose naturalization is deemed beneficial to Vietnam, and for minors naturalizing alongside a parent, in each case subject to Presidential approval and compliance with the law of the foreign country. A separate 10-year Investor Golden Visa announced in May 2025 remains under government review and is not yet enacted as of May 2026, with no draft law published and no application channel open.

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