United Arab Emirates

The UAE offers 0% personal income tax, 0% corporate tax for qualifying free zones (over 40 free zones including DIFC and ADGM), and fast-tracked residency through its Golden Visa program for entrepreneurs. Dubai attracted $2 billion in startup investment in 2024 and is positioned as the primary gateway between South Asia, Africa, and Europe. Dubai's DIFC courts follow English common law, providing familiar legal infrastructure for international investors.