# Fujairah, United Arab Emirates: taxes, residence and cost of living

Source: https://domicile.wiki/places/united-arab-emirates/fujairah/ (domicile.wiki, researched 2026-10-16). Data licence CC BY-SA 4.0. Research, not tax or legal advice.

## At a glance

For an EU-citizen family of five living off a EUR 30M portfolio (the guide's default reader).

- Score for a wealthy family: 81 / 100
- Can EU citizens live here?: Dubai property investor residence (2 years)
- Can US citizens live here?: Dubai property investor residence (2 years)
- Other passports: Dubai property investor residence (2 years)
- Tax on a €30M portfolio: €48,600 a year
- Wealth tax: none
- Children inherit: tax-free
- Living costs, family of five: €165,648 a year
- EU member: no
- Currency: AED

## Tax on investments, inheritance and wealth

No emirate income or inheritance tax. East-coast emirate on the Gulf of Oman; emirate fees not verified.

- **UAE tax residence (no personal income tax)**: Federal level: no personal income, capital gains, dividend, inheritance, gift or wealth tax. Federal VAT 5%. Emirate level: land registration fees and municipality fees on rent.
- **DIFC family foundation, tax-transparent under Article 17 of the Corporate Tax Law**: The family endows a foundation under the DIFC Foundations Law (DIFC Law No. 3 of 2018) with the portfolio and applies to the Federal Tax Authority to be treated as a tax-transparent Unincorporated Partnership (Corporate Tax Law art. 17, Ministerial Decision 261/2024). If approved, the foundation pays no Corporate Tax and each natural-person beneficiary is treated as holding the assets and earning the income directly, which is Personal Investment income outside Corporate Tax. The tax result is the same as holding personally (nil); the reasons to use the foundation are succession (it keeps the assets out of Sharia or default-law forced heirship) and continuity. Without the Article 17 approval the foundation would be a taxable juridical person at 9% above AED 375,000.

## Income tax

No federal or emirate-level personal income tax on employment or self-employment income (PwC, reviewed 9 Sep 2026). Non-GCC expatriates pay no UAE social security; only a flat unemployment-insurance fee (AED 5 or 10 a month) applies. A person running a business pays 9% UAE Corporate Tax only if business turnover exceeds AED 1 million.

## How to get residence

No group has free movement. EU, US and other passports all use the same permits. The cheapest long-stay options are a Dubai 2-year property investor visa (any single-owner property, no minimum), the Dubai remote work visa (USD 3,500 a month) and the 10-year Golden Visa (AED 2,000,000 in property or public investment). Retirees aged 55+ need AED 1,000,000 in property or savings. Citizenship is by invitation only.

- **Golden Visa - public investment (10 years)** (Investor residence; EU citizens, US citizens, other passports; open): A 10-year renewable visa for putting at least AED 2,000,000 into public investments such as a fund or deposit.
- **Golden Visa - real estate investor (AED 2,000,000)** (Investor residence; EU citizens, US citizens, other passports; open): Buy property worth at least AED 2,000,000 (one or several) and get a renewable Golden Visa without a sponsor.
- **Dubai property investor residence (2 years)** (Investor residence; EU citizens, US citizens, other passports; open): Dubai owners get a renewable 2-year residence with no minimum property value if they own it alone.
- **Retirement visa / Golden Visa for retirees (5 years)** (Passive income / retirement; EU citizens, US citizens, other passports; open): People aged 55+ with AED 1,000,000 in property or savings, or a fixed pension, can get a renewable 5-year visa.
- **Virtual Working Programme / Remote Work Visa (1 year)** (Digital nomad; EU citizens, US citizens, other passports; open): A 1-year renewable visa for employees or business owners working for a company outside the UAE.
- **Golden Visa - entrepreneurs (5 years)** (Entrepreneur; EU citizens, US citizens, other passports; open): A 5-year Golden Visa for founders of an innovative project backed by an incubator or emirate authority.
- **Golden Visa - exceptional talent, students, humanitarian (5-10 years)** (Other; EU citizens, US citizens, other passports; open): Golden Visas for doctors, scientists, creatives, executives, top students and humanitarian pioneers on nomination or documented excellence.
- **Employer-sponsored work residence** (Work; EU citizens, US citizens, other passports; open): Most foreigners live in the UAE on an employer-sponsored work permit and residence visa.

Citizenship: Citizenship is not open by application. A 2021 amendment (announced 30 January 2021) lets the rulers' offices nominate investors, specialised talents and professionals; there is no ordinary residence-based route for investors or retirees.

## Inheritance law and trusts

Muslims are bound by Sharia fixed shares and a one-third limit on bequests. Non-Muslims can now choose to have their own country's law apply, or leave a will under Federal Decree-Law 41 of 2022, and the DIFC and ADGM wills services let them register a will with full freedom. Trusts and private foundations exist inside the DIFC and ADGM free zones, not under onshore federal law.

## Daily life (0-100, higher is better)

- Safety and personal security: 79
- Political and institutional stability: 70
- Corruption and government integrity: 71
- Legal system and property rights: 51
- Healthcare quality and access: 87
- Education quality: 45
- Human development and quality of life: 88
- Infrastructure and connectivity: 95
- Cost of living and housing: 94
- Business opportunities and economy: 82
- Cultural fit and lifestyle: 61

## Residence and succession sources

- [Golden visa (UAE federal portal, updated 28 Jul 2026)](https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa) — UAE Government Portal (u.ae), citing ICP
- [Acquisition of UAE Nationality](https://afridi-angell.com/acquisition-of-uae-nationality/) — Afridi & Angell
- [Golden Visa application - Investor](https://dubailand.gov.ae/en/eservices/request-for-golden-visa-investor/) — Dubai Land Department
- [Dubai property visa guide 2026](https://gulfnews.com/living-in-uae/visa-immigration/dubai-residency-by-investment-guide-1.500523250) — Gulf News
- [Investor Residence Application (Taskeen)](https://dubailand.gov.ae/en/eservices/request-for-investor-visa/) — Dubai Land Department
- [Golden Visa Application - Retiree](https://dubailand.gov.ae/en/eservices/request-for-golden-visa-retired/) — Dubai Land Department
- [How to retire in Dubai and apply for a 5-year retirement visa](https://gulfnews.com/living-in-uae/visa-immigration/how-to-retire-in-dubai-and-apply-for-a-5-year-expatriate-retirement-visa-1.500271258) — Gulf News
- [Remote work visa (GDRFA Dubai service page)](https://www.gdrfad.gov.ae/en/services/f52024e3-b812-11ed-5210-4cd98f768936) — General Directorate of Residency and Foreigners Affairs, Dubai
- [Estate planning for non-Muslims and residents in the UAE](https://www.withersworldwide.com/en-gb/insight/read/estate-planning-for-non-muslims-and-residents-in-the-uae) — Withers
- [What are the key laws governing inheritance for non-Muslims in Dubai](https://www.mondaq.com/wills-intestacy-estate-planning/1531580/what-are-the-key-laws-governing-inheritance-for-non-muslims-in-dubai) — Mondaq
- [How can non-Muslims create and execute wills in Dubai](https://www.mondaq.com/wills-intestacy-estate-planning/1532294/how-can-non-muslims-create-and-execute-wills-in-dubai) — Mondaq
- [Abu Dhabi: Personal Status Law for Non-Muslims Issued](https://www.lexis.ae/2021/11/08/abu-dhabi-personal-status-law-for-non-muslims-issued/) — Lexis Middle East Law
- [Succession planning for UAE families (DIFC and ADGM foundations)](https://neolegal.ae/insights/succession-planning-uae-families) — Neo Legal
- [HCCH status table: Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition](https://www.hcch.net/en/instruments/conventions/status-table/?cid=59) — Hague Conference on Private International Law