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 — making it 15% cheaper for luxury watches than its rival Hong Kong. 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.