The United Arab Emirates consistently ranks as the top destination for foreign direct investment in the Middle East and North Africa, attracting over $30 billion in annual FDI inflows driven by a combination of strategic location, business-friendly regulation, world-class infrastructure, and a tax environment that remains among the most competitive globally. The introduction of federal corporate tax at 9 percent in 2023 — with free zone qualifying income taxed at zero percent — has formalized the fiscal framework while preserving the competitive advantage that drew international capital in the first place. Over 40 free zones across all seven emirates offer tailored licensing, 100 percent foreign ownership, and sector-specific ecosystems for everything from media and technology to logistics and healthcare.
For individuals, the golden visa programme has transformed the UAE’s residency proposition. Ten-year and five-year visas are now available to investors, entrepreneurs, skilled professionals, scientists, and outstanding students, creating a long-term residency pathway that has attracted hundreds of thousands of applicants since the programme’s expansion. The real estate market, particularly in Dubai and Abu Dhabi, has become one of the most active globally, with transaction volumes reaching record levels as international buyers — many of them golden visa holders — deploy capital into residential, commercial, and off-plan properties. Company formation remains straightforward, with mainland and free zone options offering distinct advantages depending on business model, target market, and operational requirements.
This section provides the practical intelligence layer for anyone evaluating the UAE as an investment destination or business base. It covers FDI data, free zone comparisons, company formation step-by-step guides, real estate market analytics, golden visa eligibility and processing, tax planning considerations, and the regulatory landscape governing foreign investment. Each article is designed to deliver actionable insight grounded in current data and aligned with the broader economic framework of We the UAE 2031.