Best Low-Tax Countries in the Middle East

Which countries in Middle East have special low-tax regimes for expats?

The ranking above weights lifestyle, safety and healthcare — not tax rate. But a low-tax move usually turns on a special regime. Of the Middle East countries above, 1 run a WhereNext-tracked expat tax regime — flat rates, foreign-income reliefs or territorial systems. Each has strict eligibility and time limits; confirm your own case with the expat tax calculator and a cross-border adviser before relying on it.