Dubai

The shopping capital of the Middle East hosts the world's largest mall (Dubai Mall) and charges no income tax, sales tax, or import duty on most goods. Dubai's 16 million annual shoppers include Gulf nationals, South Asian expats, and tourists who treat retail tourism as a primary travel motivation, spending an average of $4,000 per visit. The Dubai Shopping Festival (January) is the world's largest retail event, drawing over 10 million visitors and generating $1.5 billion in sales.