UAE Enters Top Three in Henley Global Residence Index for First Time

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UAE moves to top 3 in Henley's 2026 Global Residence Index, attracting world's wealthiest.

The UAE has climbed from fifth to joint-second in the Henley Global Residence Program Index 2026, entering the top three for the first time.
The UAE shares its joint-second score of 72 with Italy and Switzerland, behind Greece which leads the index with 73.
Henley and Partners cites the UAE's tax competitiveness, regulatory agility and proactive engagement with globally mobile investors as key drivers of the rise.
A February 2026 policy circular removed the 50% upfront payment requirement for the Property Golden Visa, broadening eligibility to mortgaged-property owners.
The UAE Golden Visa carries no minimum physical presence requirement for renewal, differentiating it from many established European programs.
Advisors caution that a Golden Visa establishes legal residence but does not automatically resolve cross-border tax obligations in clients' home countries.

Residence-by-Investment Landscape Shifts as UAE Reaches New Global Benchmark

The Henley Global Residence Program Index has become a primary reference tool for private banks, family offices and wealth advisors screening residence-by-investment options for high-net-worth clients. In its 2026 edition, the index evaluates 40 leading programs worldwide, scoring each across criteria ranging from tax efficiency and quality of life to compliance standards and processing quality. The UAE's ascent to joint-second place - its first-ever appearance in the top three - marks a significant shift in how globally mobile capital perceives the country.

For clients exploring long-term residence, the principal route remains the Golden Visa, administered by the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) and processed through the General Directorate of Residency and Foreigners Affairs (GDRFA). A February 2026 policy update has since made the Property Golden Visa more accessible, removing the 50% upfront payment rule that previously excluded many mortgage-backed applicants. Together, a higher index ranking and more flexible entry conditions are reinforcing the UAE's place on shortlists for international relocation and wealth planning.

How the Henley Residence Program Index Works

The Henley Global Residence Program Index, published by investment migration firm Henley and Partners, benchmarks 40 of the world's leading residence-by-investment programs selected from more than 100 options globally. An independent panel of immigration practitioners, economists, country-risk specialists and academic experts scores each program using a standardised framework. Criteria include reputation, quality of life, compliance standards, visa-free mobility, investment thresholds, tax efficiency, processing quality and pathways to citizenship.

The index draws primarily on qualitative data, supported by expert surveys and structured interviews with investors, government officials and practitioners. For the tax component, it draws on national tax databases and external sources including the Tax Foundation's International Tax Competitiveness Index. This multi-factor approach means that a high ranking reflects broad, systemic competitiveness rather than any single policy advantage.

UAE Climbs to Joint-Second in the 2026 Rankings

In the 2026 edition, Greece retains first place with a score of 73, reflecting its European Union access, lifestyle appeal and competitive investment requirements. Italy, Switzerland and the UAE all share second place with scores of 72, while Portugal ranks third with a score of 71 and Australia takes fourth with 69. New entrants include Uruguay in fifth place, Saudi Arabia debuting in ninth and the Maldives entering at eleventh.

The UAE's move from fifth to joint-second is described by Henley and Partners as "the year's most striking" movement in the rankings. Gulf News reports that the UAE recorded the fastest rise among all countries in the 2026 index, overtaking several established European programs in a single year. This marks the first time the UAE has appeared in the top three since Henley created the index.

What Is Driving the UAE's Higher Score

Henley and Partners link the UAE's improved ranking to a combination of tax competitiveness, regulatory agility and proactive engagement with globally mobile investors. The country offers zero personal income tax, no capital gains tax and no federal inheritance tax for qualifying individual residents - factors that score strongly in the index's tax efficiency pillar. The report also notes that ongoing regulatory modernisation, infrastructure investment and economic diversification are recognised positively within the scoring framework.

The 2026 report emphasises that residence-by-investment clients increasingly evaluate tax efficiency, lifestyle, regulatory certainty and mobility together, rather than prioritising any single factor. The UAE's higher score reflects improvements across several of these pillars simultaneously, according to Henley's analysis. Regional media including Gulf News and Bernama highlight that the UAE has rapidly evolved from a regional business hub into a recognised global wealth centre.

Golden Visa Rule Change Broadens Eligibility

The Property Golden Visa - a renewable 10-year residency permit for investors holding qualifying real estate worth at least AED 2 million - remains the principal long-term residence route for high-net-worth individuals in the UAE. The program is administered by the ICP, with applications typically processed through the GDRFA portals or the Dubai Land Department's Cube service centre. Family members, including a spouse, children of any age, parents and domestic staff, can be included in a single application.

A policy circular dated 20 February 2026 removed the previous requirement for applicants to have paid at least 50% of a property's value upfront before qualifying. Under the updated rules, only the total Dubai Land Department-certified value of the property or combined portfolio needs to reach AED 2 million, regardless of any outstanding mortgage balance. Mortgaged properties now qualify provided the applicant submits a bank No Objection Certificate (NOC), a mortgage statement, and a current DLD valuation certificate.

Key Program Features Worth Noting

The Golden Visa carries no minimum physical presence requirement for renewal, which sets the UAE apart from many established residence-by-investment destinations that enforce strict day-count rules. Government fees for a 10-year property-based permit are approximately AED 9,885, covering application, issuance and related service charges. Eligible property types include residential apartments, villas, townhouses and penthouses in approved freehold zones, as well as certain qualifying commercial units.

The qualifying property must be held for a minimum of two years from visa issuance. For mortgage-backed properties, the bank's NOC can be revoked if the loan falls into serious arrears, which could affect the validity of the residence permit. These structural conditions are important for clients planning a long-term relocation strategy around a property investment.

Alternative Long-Term Visa Routes

For professionals who prefer not to commit capital to real estate, the UAE's remote-worker visa allows qualifying employees and freelancers to live in the country while working for overseas employers. Updated guidelines from January 2026 indicate that applicants now generally need to demonstrate at least USD 3,500 per month in income (around AED 12,850), along with valid health insurance and proof of employment or self-employment. This has broadened the program's accessibility beyond C-suite executives to a wider mid-career talent base.

The five-year Green Visa and a growing range of free-zone and entrepreneur options further complement the Golden Visa, extending the UAE's appeal across different wealth levels and career profiles. The Henley Passport Index 2026 separately confirms that Emirati citizens enjoy visa-free or visa-on-arrival access to 184 countries, placing the UAE fifth globally - a signal of the country's diplomatic integration and institutional reach that indirectly supports its residence program scores.

Advisory Implications for Wealth Managers and Relocating Clients

Specialist commentary consistently stresses that a Golden Visa establishes legal residence in the UAE but does not automatically trigger UAE tax residency or eliminate obligations in a client's home country. For individuals from high-tax jurisdictions, realising the UAE's full tax advantages requires careful planning around physical presence, exit taxation, treaty exposure and documentation. Industry guidance emphasises the need for coordinated advice from immigration specialists, international tax advisors and wealth managers before any relocation.

The 2026 index also underscores the growing importance of compliance and program integrity. Henley's methodology assigns explicit weight to background checks, anti-money-laundering controls and the transparency of program rules, reflecting the concerns of international bodies including the G20 and the OECD about investment migration channels. UAE regulatory authorities have been tightening anti-money-laundering and know-your-customer frameworks in parallel, aligning the country's openness to global capital with international compliance standards.

For wealth managers serving internationally mobile clients, the practical effect of the 2026 rankings is that the UAE now sits formally alongside Switzerland and Italy in a widely cited index used by private banks and family offices. Its combination of flexible long-term visa options, zero personal tax rates, modern infrastructure and broad air connectivity is now recognised competitively across a multi-factor framework - making it a stronger and more credible proposition on global relocation shortlists, particularly for clients from the UK, Europe and high-tax Asian markets.

What Clients are Asking their Advisors

What is the Henley Global Residence Program Index and how does it rank countries?

The Henley Global Residence Program Index benchmarks 40 leading residence-by-investment programs, scoring each across criteria including tax efficiency, quality of life, visa-free mobility, compliance standards and investment thresholds. An independent panel of immigration practitioners, economists and country-risk specialists assesses each program using a standardised framework. In the 2026 edition, the UAE scored 72, placing it joint-second alongside Italy and Switzerland, behind Greece which leads with 73.

How do I qualify for a UAE Property Golden Visa on a mortgaged property after the 2026 rule change?

Since a February 2026 policy circular, applicants no longer need to have paid 50% of a property's value upfront before qualifying. The Dubai Land Department-certified value of the property or combined portfolio simply needs to reach AED 2 million, regardless of any outstanding mortgage balance. Mortgaged properties qualify provided the applicant obtains a bank No Objection Certificate, submits a mortgage statement, and provides a current DLD valuation certificate.

How does the UAE Golden Visa compare to European residence-by-investment programs on physical presence rules?

Unlike most European programs, the UAE Golden Visa imposes no minimum physical presence requirement for renewal, making it considerably more flexible for internationally mobile individuals. The UAE also offers zero personal income tax, no capital gains tax and no federal inheritance tax - advantages most European competitors cannot match. European programs, however, typically provide access to the Schengen Area, which the UAE cannot offer.

Does getting a UAE Golden Visa automatically make me a UAE tax resident and free me from tax obligations at home?

No - a Golden Visa establishes legal residence in the UAE but does not automatically confer UAE tax residency status or eliminate obligations in your home country. Clients from high-tax jurisdictions must carefully manage physical presence, exit tax rules, treaty exposure and supporting documentation to shift their effective tax base. Coordinated advice from immigration specialists, international tax advisors and wealth managers is strongly recommended before relocating.