3-way tax comparison for 2026
United Arab Emirates vs Portugal vs Georgia
Tax, side by side
🇦🇪 United Arab Emirates
🇵🇹 Portugal
🇬🇪 Georgia
Top Personal Tax Rate
0%Lower
48%
20%
Corporate Tax Rate
9%Lower
19%
15%
Capital Gains Tax
0%
28%
0%
Dividend Tax
0%Lower
28%
5%
Foreign Income
Exempt
Worldwide
Territorial
Residency Days
183 days
183 days
183 days
Wealth Tax
None
None
None
Inheritance Tax
None
None
None
VAT/GST
5%Lower
23%
18%
Withholding (Dividends)
0%
25%
5%
Living there, side by side
Live score (tax + life)
85/100
74/100
73/100
Main expat city
Dubai
Lisbon
Tbilisi
Monthly budget (one person)
~$4,500
~$2,800
~$1,500
Safety
87/100
85/100
72/100
Healthcare
85/100
80/100
62/100
English
85/100
72/100
50/100
Internet
315 Mbps
170 Mbps
60 Mbps
Newcomer regime
None
IFICI ("NHR 2.0") (20%)
Small Business Status (1% regime) (1%)
Live scores and quality-of-life ratings from the best places to live ranking. Editorial composite ratings; verify before relocating.
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