The UAE has been named in the Global Retirement Report 2026 as an attractive destination for retirees who prioritise low taxes and a fast residency process.

The Global Retirement Report and Index 2026 assessed 46 retirement and passive-income residency programmes across five criteria: quality of life, mobility and citizenship, tax optimisation, procedural quality, and costs and investment.

The UAE ranked 19th overall but shared first place globally with Bahrain for tax optimisation. The report cited the absence of personal income tax as one of the UAE’s main advantages. The UAE Ministry of Finance also confirms that the country does not levy personal income tax on individuals.

The UAE also ranked first for the quality and speed of its residency process. The report estimated that retirement residency applications take about one month to process and highlighted the ability to sponsor family members as another strength of the programme.

Uruguay topped the overall ranking, followed by Mauritius, Spain, Costa Rica and Portugal among the leading destinations. However, when tax considerations alone are prioritised, the UAE ranks ahead of Mauritius, Paraguay, Guatemala and Costa Rica.

Under Dubai’s official regulations, eligible foreign nationals can obtain a renewable five-year retirement residence visa. Applicants generally must be at least 55 years old, have a specified employment history, and meet one of several financial requirements, including an annual income of AED 240,000, savings of AED 1 million, or property worth at least AED 1 million. Health insurance is also mandatory.

The report emphasised that there is no single “best retirement destination” for everyone, with the choice depending on priorities such as taxation, cost of living, quality of life, citizenship options and family circumstances.