Moving to Dubai from the USA: US tax, FEIE, FBAR and Medicare (2026)

Citizenship-based taxation

US citizens and residents abroad keep filing on their worldwide income.
Foreign Earned Income Exclusion (Form 2555): through the bona fide residence test or the physical presence test (330 full days in 12 months), you can exclude foreign earned income up to $130,000 for 2025 and $132,900 for 2026.
Deadlines: if you live abroad on the due date, you get an automatic extension to 15 June (not for payment); Form 4868 extends to 15 October.
FBAR (FinCEN 114): required if your foreign accounts together exceed $10,000 at any time in the year.
FATCA (Form 8938): for single filers living abroad above $200,000 at year-end or $300,000 at any time; $400,000 / $600,000 when filing jointly.
No US–UAE income tax treaty: the UAE is not on the IRS treaty list. The UAE can issue a tax residency certificate, but it does not replace your US return.
Exit tax (Form 8854) applies only when you give up citizenship or long-term green card status, not to a simple move.

US tax abroad is complex; a tax adviser who knows expat returns is worth it.

State tax and green card

There is no deregistration with the federal government. You may stay taxable in your former state; intent and actions decide your domicile, and each state has its own rules.
Green card holders: whether you abandon permanent residence depends on intent and ties; an absence of more than 1 year is a warning sign. Before leaving you can apply for a re-entry permit (Form I-131), valid for up to 2 years.

Medicare generally does not pay outside the US. Late enrolment in Part B costs 10% extra for each full 12 months, so plan before you leave and when you return.
In Dubai you need your own health insurance under UAE rules.
Social Security can generally be paid abroad; check with the SSA's Payments Abroad Screening Tool.
There is no US–UAE totalization agreement.

Voting, driving, pets and documents

STEP: register with the State Department for alerts.
Voting: use the FPCA (SF-76) via FVAP and send it every year.
Driving licence: the USA is on the RTA list, so your licence can be exchanged in Dubai without translation.
Pets: a USDA-accredited vet issues the health certificate, USDA APHIS endorses it, and you need a UAE import permit from MOCCAE.
Documents: notary, the Secretary of State of your state if needed, the US Department of State (Authentications), the UAE Embassy in Washington or a consulate, then the UAE Ministry of Foreign Affairs.

Entry and next steps

For visits, US citizens with a regular passport get a no-fee visit visa on arrival for personal travel of up to 30 days; the passport must be valid for at least 6 months, and emergency passports are not accepted. To live in Dubai you need one of the UAE visa routes. Premium in the app turns the move into a dated roadmap with US-specific notes.

Step by step in the app

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The details on this topic are in Premium (How do I relocate fully on my own?): €999 for 12 months of access, then €80/month and cancellable monthly. After the first term the contract renews automatically and can be cancelled monthly.

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Information and planning to do it yourself. Not legal, tax or migration advice.

Frequently asked questions

How do I move to Dubai from the USA?

Choose a UAE visa route, legalise your documents through the US Department of State and the UAE Embassy, plan your US tax position (worldwide income, FEIE, FBAR) and your state domicile, and arrange UAE health insurance. In Dubai you enter on an entry permit and get residence and an Emirates ID within 60 days.

Do Americans pay US tax while living in Dubai?

Yes, US citizens and green card holders keep filing on their worldwide income. The Foreign Earned Income Exclusion can exclude up to $132,900 of foreign earned income for 2026. There is no US–UAE income tax treaty.

Does Medicare work in Dubai?

Medicare generally does not pay outside the US. You need UAE health insurance. Plan Part B enrolment carefully, because late enrolment adds 10% for each full 12 months.

Can I receive Social Security in Dubai?

Social Security can generally be paid abroad. Check your case with the SSA Payments Abroad Screening Tool. There is no totalization agreement between the US and the UAE.

Sources

Retrieved on 14 and 15 October 2026. Official bodies first; market data and benchmarks are labelled as such.

More guides

This page provides general information and is not legal, tax or migration advice. Rules, amounts and fees can change; the office named is authoritative. Euro amounts use the guide rate €1 = AED 4.00.