According to the new flagship report Multipolitan Wealth Report 2025: The Taxed Generation, Abu Dhabi and Dubai took the top spots in the ranking of cities with the most favorable tax environment. These two emirates topped the global list thanks to zero personal income tax, transparent regulatory framework, and stable governance.
The top 20 also includes five more cities from the Gulf Cooperation Council (GCC) countries, highlighting the growing importance of the region in the global architecture of wealth preservation. As tax pressure increases in other parts of the world, GCC countries offer affluent individuals stability, clear rules, and low tax burden.
“Modern wealth is not just accumulated — it is protected. Geography has become the key to financial security, and the UAE is at the forefront of this trend,” said Nirbhay Handa, CEO of Multipolitan.
The index covers 164 jurisdictions and takes into account:
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personal, capital, inheritance, and property tax rates;
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availability of bilateral tax treaties;
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effectiveness of governance.
Abu Dhabi ranks first for its zero income tax, low property transfer costs, and advanced legal system.
Dubai takes second place due to its international openness and stable regulatory environment.
Singapore, ranked third, scored highly for its fiscal prudence, network of treaties, and political stability.
Seven of the top 20 cities are located in GCC countries, confirming the region's leadership in tax planning and asset protection.
“It’s not only about offering low taxes but ensuring that rules don’t change suddenly and assets remain protected. That’s what makes Abu Dhabi, Dubai, and Singapore so attractive to investors,” added Handa.
The UAE Leads the Way
The UAE continues to strengthen its position as a global hub for mobile capital. Abu Dhabi’s advantage lies in its tax loyalty and low real estate transaction costs. Dubai excels through its international connections and reputation as a well-managed jurisdiction.
According to Henley, in 2025, around 9,800 millionaires are expected to relocate to the UAE with a combined wealth of $63 billion. Over the past 10 years, the number of high-net-worth individuals in the country has increased by 98%.
The report also includes two new indices:
Wealth Preservation Index (2015–2025)
Assesses how well cities helped residents maintain purchasing power during a volatile decade.
Top 3: Zug, Hong Kong, Basel. Abu Dhabi and Dubai are ranked 22nd and 24th respectively.
Smart & Sustainable Cities Index (2025)
Focuses on digital infrastructure and climate resilience.
Leaders: Wellington, Copenhagen, Singapore. Abu Dhabi and Dubai are in 23rd and 25th place.
Multipolitan’s 2025 Tax-Friendly Cities Index:
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Abu Dhabi — 637.1
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Dubai — 635.1
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Singapore — 624.2
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Manama — 611.9
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Doha — 611.9
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Zurich — 598.3
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Hong Kong — 592.6
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Kuwait City — 590.5
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George Town — 589.2
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Hamilton (Bermuda) — 585.8
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Macau — 583.4
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Riyadh — 582.9
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Stockholm — 579.9
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Bucharest — 578.0
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Port Louis — 577.1
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St. John’s — 576.2
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Muscat — 575.9
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Prague — 572.6
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Sofia — 571.1
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Tallinn — 568.2
Safety and Quality of Life
In addition, the United Arab Emirates has once again topped the global ranking of the safest countries. According to the updated Country Safety Index 2025 by Numbeo, the UAE scored a record 85.2 points, securing the number one spot.
According to the 2024 Global Liveability Index by the Economist Intelligence Unit (EIU), Abu Dhabi and Dubai were ranked the most livable cities in the Middle East and Africa. The Emirates also improved their ratings in healthcare and education.
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