Spain compared with Dubai, Thailand and other global hubs

Key rules

• Spanish tax residents: Spain taxes residents on worldwide income, so a UAE or Thai bank account or company does not remove you from Spanish tax.
• UAE tax: The UAE has no personal income tax, but 9% corporate tax applies to profits above AED 375,000 and 5% VAT applies to most goods and services.
• Thai tax residence: Spending 180 days or more in a calendar year makes you a Thai tax resident, taxed on foreign income you bring into Thailand.
• Stability: Spain offers the most stable path to permanence; UAE and Thai status depends on conditions you must keep meeting.

The short answer

Dubai and Thailand can beat Spain on tax. Spain taxes its residents on worldwide income, so if you are resident in Spain you stay taxable here whatever you earn or hold elsewhere. Moving your business or bank account abroad does not change that. Only a real change of tax residence does.

The trade-off is security. Spain gives the most stable path to permanence. The UAE and Thailand offer lower tax or cost, but your status depends on conditions you must keep meeting.

Dubai and the rest of the UAE

Tax. The UAE has no personal income tax on salaries, investment income or capital gains. There are no social security contributions for expatriates. A 5% VAT applies to most goods and services.

Business income. Corporate tax of 9% applies to taxable profits above AED 375,000. It can reach you personally if you run a business or freelance activity above a turnover threshold. Check the current thresholds with the UAE Federal Tax Authority.

Residence routes. Several routes exist:

• A one-year remote worker visa, which has required proof of monthly income of about USD 3,500.
• A 10-year golden visa for investors with AED 2 million in property or investment, entrepreneurs, skilled professionals and other categories.
• A 2-year renewable residence for property buyers, typically from AED 750,000.
• Retirement visas.

Rules vary by emirate and thresholds change often, so confirm them with the official immigration authorities (ICP or GDRFA).

Catch. Residence is tied to a sponsor, job, investment or property. Private health insurance is mandatory. In practice there is no path to citizenship, even with a 10-year golden visa.

Thailand

Tax. You become a Thai tax resident if you spend 180 days or more in a calendar year. Residents are taxed on Thai income and on foreign income brought into Thailand. Since 1 January 2024, foreign income is taxable when you bring it in, whatever year you earned it. Rates are progressive, from 0% up to 35%. Spain and Thailand have a tax treaty, which may give relief from double tax. Confirm current exemptions with the Thai Revenue Department.

Visas.

• The Long-Term Resident visa lasts 10 years. It covers wealthy global citizens, wealthy pensioners, work-from-Thailand professionals and highly skilled professionals, each with income or asset tests.
• The Destination Thailand Visa, launched in 2024, lasts 5 years, with stays of up to 180 days per entry. It suits remote workers and people joining activities, and needs about THB 500,000 in funds.
• The retirement visa is for people aged 50 or over. It is renewed yearly and needs THB 800,000 in a Thai bank or a qualifying income.
• Elite visas are a paid alternative.

Requirements change, so check them with Thailand's Ministry of Foreign Affairs.

Catch. Most long-stay visas require private health insurance. Private hospitals are good. Permanent residence is very restricted by quota, and visas must be renewed every year or every few years.

What Spain offers in return

• Access to public healthcare, through contributions or a special agreement.
• A path to long-term residence after 5 years, and then to nationality.
• Residence that does not depend on a sponsor or on holding a property.

How to decide

Ask yourself four questions:

1. Would you really stop being a Spanish tax resident?
2. Does your income come from work or a business that the UAE or Thailand would still tax?
3. Can you keep meeting the visa conditions year after year?
4. Do you want a route to permanence and citizenship?

The checklist, timeline and FAQ below go through these points step by step.

Timeline and deadlines

• Count your days in Thailand to see whether you become a Thai tax resident: during each calendar year; 180 days or more makes you resident

• Show about THB 500,000 in funds to apply for the Destination Thailand Visa: before you apply

• Renew the retirement visa if you are 50 or over, with THB 800,000 in a Thai bank or a qualifying income: every year

Checklist

• Check whether you would still be a Spanish tax resident, since Spain taxes residents on worldwide income wherever they live part of the year.

• Check whether your freelance or business activity would face the UAE 9% corporate tax on profits above AED 375,000.

• Compare the UAE route that fits you: the one-year remote worker visa, the 10-year golden visa from AED 2 million, or 2-year residence from AED 750,000 in property.

• Count how many days a year you would spend in Thailand, because 180 days or more makes you a Thai tax resident.

• Work out how much foreign income you would bring into Thailand, since it is taxed at progressive rates up to 35%.

• Compare the Thai visas against your situation: the Long-Term Resident visa, the Destination Thailand Visa or the retirement visa.

• Price the private health insurance that the UAE and most Thai long-stay visas require.

Frequently asked questions

Do I still pay Spanish tax if I move my business to Dubai?

You stop paying Spanish tax on worldwide income only if you are no longer tax resident in Spain. The UAE charges no personal income tax, but a 9% corporate tax applies to business profits above AED 375,000, and a 5% VAT applies to most goods and services.

Does Thailand tax the income I earn abroad?

Yes, Thailand taxes foreign income you bring into the country if you spend 180 days or more there in a calendar year.

Is residence in Dubai as secure as residence in Spain?

No, residence in Dubai is less secure, because it depends on a sponsor, job, investment or property. Even the 10-year golden visa has no practical route to citizenship.