Retiring in the UAE: the retirement visa, pension tax, healthcare and costs

The UAE is one of the few places outside Europe with a residence visa made for retirees. It has no personal income tax, a long sunny season and a large expat community. It also has no public safety net for foreigners, summers above 40 degrees and a visa that depends on keeping your finances in place. This guide sets out the conditions from the official Dubai page, what is unclear, and what to check before you sell a home elsewhere. It is general information, not legal or tax advice. Rules change, so confirm with the official services before you apply.

The retirement visa: the conditions

The General Directorate of Residency and Foreigners Affairs of Dubai (GDRFA) describes the residence permit for a retired foreigner like this on its service page, which showed a website update date of 19 October 2026:

• Age 55 and at least 15 years of service before retirement, inside or outside the UAE. The federal Identity and Citizenship Authority (ICP) wording reads as either the age or the service period, so ask which test applies to you.
• One financial condition: a property worth at least AED 1,000,000, or a deposit of AED 1,000,000 moved to a UAE financial institution within 60 days of the permit being issued, or a fixed annual income of at least AED 240,000 (or the equivalent in another currency) shown by six months of bank statements.
• A permit valid for five years, renewable under the same terms as when it was first granted.

Older articles quote AED 2 million for property and AED 20,000 a month for income. Those were the 2020 launch figures and the official pages now show different numbers. The Dubai page does not mention health insurance, but a Gulf News guide reports that valid UAE cover must be bought before applying, and insurance is mandatory in Dubai and Abu Dhabi in any case. One secondary summary says holders cannot take salaried jobs but can manage investments and receive rent: confirm this before you plan any work.

Alternatives

• Golden visa through property. Sources agree on a threshold of AED 2 million. They disagree on the term for real estate, on mortgaged property and on a down-payment rule reported as changed in February 2026, so check the official pages. See the Dubai golden visa.
• Virtual Work visa. It exists for remote workers. We did not verify its conditions for this article, so look at the official page if you still earn from abroad.
• A residence visa linked to a UAE company or employment is a different route and is not a retirement solution.

Who it suits and the honest drawbacks

It suits people who want warm winters, simple everyday life and a tax-light base, and who can show AED 240,000 a year or keep AED 1 million in place. Think about the other side as well:

• Summers regularly go above 40 degrees, and many residents spend part of them elsewhere.
• Health insurance is mandatory and not cheap for older people (see below). There is no state system for foreigners.
• The visa depends on your finances. If income falls below the condition or the property is sold, renewal is at risk.
• Residence does not lead to citizenship, and legal protections for non-citizens differ from Europe's. Take advice on contracts, wills and family matters. See a will for property abroad and inheritance and gift tax abroad.

Pensions and tax

The UAE has no personal income tax, but that does not decide what you owe at home. What matters is where you are tax resident and what the treaty says.

• UAE tax residency is set by Cabinet Resolution 85 of 2022, in force since March 2023. Law-firm commentary describes a 183-day route and a 90-day route, and says a certificate for treaty purposes generally needs the 183-day route. We did not find the Federal Tax Authority's own text, so confirm with it.
• Poland and the UAE signed a tax treaty in 1993, amended by a protocol of 11 December 2013, and the multilateral convention (MLI) has applied between them since 1 September 2019 according to a Polish government statement. We could not find the article on pensions, so we do not say which country may tax a pension from ZUS. Read the treaty text or ask a Polish tax adviser before you leave.
• Under Polish rules a person is generally a Polish tax resident if the centre of their interests is in Poland or they spend more than 183 days there. That is the standard test, so check how it applies to you and keep records of your days.
• ZUS rules for pensioners abroad, as summarised by ZUS and the press, include notifying the change of country and bank account, sending an annual proof-of-life form and receiving the pension in a bank account in your country of residence. EU coordination rules do not apply to the UAE, so do not assume EU health or pension arrangements carry over.

For the general logic of moving a pension, see pension and income abroad and tax residency when relocating.

Healthcare

Health insurance is mandatory in Dubai and Abu Dhabi, and a visa is generally not granted without it. The basic plan is reported to be valid only inside the UAE. We found no official premium schedule for people over 65, only indicative figures:

• An older Gulf News piece put the essential plan over 65 at about AED 4,500 a year.
• A senior-specific product launched in February 2026 and a broker guide give AED 16,693 to 27,591 a year for the 65+ bracket, depending on age. These are commercial figures.

The two sets are not comparable, so get quotes from insurers for your age and pre-existing conditions, and check what is excluded. We did not assess hospital quality.

What it costs to live there

We could not source a full retiree budget, so we do not invent one. Rent is the largest known item and the sources use different methods:

• Dubai-wide, a one-bedroom averages about AED 6,700 a month in one 2026 portal-based source (about EUR 1,620 at AED 4.13 per euro).
• Annual asking rents for a one-bedroom are reported around AED 91,000 to 92,000 in JLT, AED 95,420 in Marina (July 2025) and about AED 100,000 in Dubai Hills.

If you buy instead, remember the purchase and running costs. See Dubai property prices and buying costs and service charges and ownership costs. For where to live and the main communities, see the best areas to buy.

A first-year checklist

• Check the current conditions on GDRFA (Dubai) or the authority of the emirate where you will live, and keep six months of statements ready.
• Decide whether to hold the property, a deposit or income, and what happens to the visa if one changes.
• Get insurance quotes for your age before you commit to a lease or purchase.
• Settle tax residency in writing with an adviser, including treaty effects, before you cut ties at home.
• Tell ZUS about your new residence and bank account, and note the proof-of-life deadline.
• Rent for six to twelve months before you buy anything.

FAQ

Do I pay income tax in the UAE on my pension? The UAE has no personal income tax. Whether your home country still taxes the pension depends on your tax residency and the treaty, which you should confirm with an adviser.

Can I keep receiving my Polish pension in the UAE? ZUS pays pensions to a bank account in the country of residence and asks you to notify changes and confirm each year that you are alive. Confirm the details with ZUS.

Can I work on a retirement visa? One secondary summary says salaried work is not allowed while managing investments and receiving rent is. Check with the authority before relying on this.

What this means for a normal retiree

• The visa is real but conditional: age, service and AED 1 million or AED 240,000 a year, all to be re-shown at renewal.
• Check tax residency and the treaty before you leave, not after.
• Budget for health cover as a major cost, and get quotes at your age.
• Rent first, and compare rent with ownership costs before buying.
• An independent adviser can compare countries and bring in a local lawyer for a decision like this. D.H. Realting works from Warsaw as an independent consultant; ask us how we are paid, as you would ask anyone.