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Retiring in United Arab Emirates

Residency routes, healthcare and pension tax · AED

Routes to residency

Healthcare

Foreign residents in the UAE generally do not have free access to the public healthcare system based solely on residency. Public facilities are primarily for UAE nationals and those holding a government-issued health card tied to Emirate-specific schemes (e.g., Abu Dhabi's Thiqa for citizens); expatriates without such cards pay reduced but non-free rates at public facilities and are expected to rely on mandatory private health insurance.

Private health insurance is a condition of residency in United Arab Emirates.

Private (or employer/sponsor-provided) health insurance is a legal condition for obtaining or renewing a UAE residence visa in Dubai and Abu Dhabi. A basic government-mandated package in Dubai is priced from about AED 320/year for low-income workers, though comprehensive expatriate plans with wider hospital access cost significantly more.

US Medicare: US Medicare does not cover healthcare services received in the UAE; Medicare coverage is generally limited to the United States and its territories, with only very narrow exceptions (e.g., certain emergency situations near the US border), none of which apply to residence in the UAE.

Pension income tax

United Arab Emirates does not tax foreign pension income of its residents.

The UAE does not levy a federal personal income tax on individuals, so foreign-source pension income received by UAE residents is not taxed by the UAE. UAE has introduced corporate tax but this does not apply to individual pension or employment income.

There is no US income tax treaty with United Arab Emirates.

The United States and the UAE do not have a comprehensive bilateral income tax treaty. As a result there is no treaty provision allocating taxing rights over pensions or Social Security between the two countries, and US citizens/residents remain subject to US tax on worldwide income (including foreign pensions) without treaty-based relief, though the Foreign Tax Credit and other US domestic provisions may still apply.

Sources: Health Insurance for a UAE residence visa: rules & cost · Expatriate health insurance in Dubai and the UAE · Expat Taxes in the United Arab Emirates: What You Need to Know · US tax treaties: complete guide for expats (2026) · US-UAE Tax Treaty: Why There Isn't One - and What That Means for You

Checked Oct 2026

Customs & etiquette

• Greeting members of the opposite sex — Handshakes are the common greeting, but between men and women, especially with Emiratis, it is customary to wait for the woman to extend her hand first. Many Emirati men place their right hand on their chest as a respectful alternative greeting toward women.
• Modest dress in public — Modesty is valued throughout the UAE, particularly outside of hotels, resorts, and beach areas. Clothing that covers the shoulders and knees is generally appropriate in malls, government buildings, and traditional neighborhoods, even though Western clothing is broadly tolerated.
• Public displays of affection — Physical affection between couples, even married ones, is discouraged in public. Simple gestures like holding hands are generally tolerated, but kissing and embracing are seen as disrespectful to local norms.
• Ramadan public conduct — During the holy month of Ramadan, Muslims fast from dawn to sunset. Non-Muslim visitors are not required to fast but should be respectful of those who are, especially regarding public consumption of food and drink during daylight hours.
• Mosque visiting etiquette — Non-Muslims are welcome at many mosques, including the Sheikh Zayed Grand Mosque in Abu Dhabi, but conservative dress is required and visitors should follow any posted guidelines. Shoes are removed before entering, and quiet, respectful behavior is expected.
• Dining and hospitality customs — Hospitality is central to Emirati culture, and guests may be offered coffee, tea, or dates. It's customary to accept refreshments and food with the right hand, as the left hand is traditionally considered unclean, and declining offered food or drink can be seen as impolite.

Religion

Muslim 74.5% · Christian 12.9% · Hindu 6.2% · Buddhist 3.2% · agnostic 1.3% · other 1.9%

Other countries in Middle East, North Africa, Afghanistan & Pakistan

Israel · Malta · Morocco

Reference information compiled from the sources cited above and reviewed by hand. Immigration, healthcare and tax rules change and are applied at the authorities' discretion — confirm with the consulate, an immigration adviser or a tax adviser before making plans. Nothing here is tax or immigration advice.

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