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Non-Muslims in the country are free to practice their religion but may not proselytize publicly or distribute religious literature. The Government follows a policy of tolerance towards non-Muslim religions and, in practice, interferes very little in the religious activities of non-Muslims.

Dubai is the second largest emirate in the federation after Abu Dhabi. The emirate is located on the Persian Gulf, southwest of Sharjah and northeast of Abu Dhabi, and reaches into the interior. The town of Hatta is a segregated portion of the emirate of Dubai and borders Wajajah, Oman.

Dubai has become an important tourist destination, helped by its rapidly-expanding airline Emirates, which is headed by Sheikh Ahmed bin Saeed Al Maktoum, an uncle of the emir. Dubai is also diversifying as a hub for service based industries such as IT and finance, with the new Dubai International Financial Centre or DIFC. The government has set up enclaves and freezones for industry specific corporations. Dubai Internet City, now combined with Dubai Media City as part of TECOM (Dubai Technology, Electronic Commerce and Media Free Zone Authority) is one such enclave and houses IT companies such as EMC Corporation, Oracle, Microsoft and IBM, and media organisations such as MBC, CNN, Reuters and AP.

Dubailand, a proposed entertainment complex, is to include the Mall of Arabia, the largest shopping mall in the world. Dubailand is slated to open in 2006.

Apart from donated land for the construction of churches and other religious facilities, including cemeteries, non-Muslim groups are not supported financially or subsidized by the Government. However, they are permitted to raise money from among their congregants and to receive financial support from abroad. Christian churches are permitted to openly advertise certain church functions, such as memorial services, in the press.

Islam is the official religion of all the emirates. A vast majority of the people are Sunnis. There are foreign minority Hindus and Christians as well. Dubai is the only Emirate to house a Hindu temple.

Emaar properties is on course to construct the world's tallest building, Burj Dubai. The corporation claims: "Burj Dubai's height is a closely guarded secret but it will beat all records and on a scale that will be a dramatic testament to Dubai's faith in the future."

The annual Dubai Shopping Festival (DSF) draws shoppers from the Indian subcontinent and around the region. Other, smaller shopping festivals such as Dubai Summer Surprises are held throughout the year.

In early 2001, ground was broken for the construction of several churches on a parcel of land in Jebel Ali donated by the Government of Dubai for four Protestant congregations and a Catholic congregation. In May 2001, the Crown Prince of Dubai authorised the construction of a Greek Orthodox church on donated land.

The government's vision to diversify from a trade based, but oil reliant economy to one that is service and tourism oriented, has been conducive to the growth of real estate corporations such as Emaar Properties, and Nakheel. Corporate office enclaves on Sheikh Zayed road were developed to shift Dubai's traditional business area from the creek to the western parts of the city.

Dubai is fairly unique in that its population consists mainly of expatriates, with UAE Nationals (Emiratis) constituting the minority. The vast majority of these expatriates come from the Indian subcontinent and the Philippines. The UAE government does not allow any form of naturalization or permanent residence to expatriates. Even children born in the country are not granted citizenship, unless a parent is a UAE national. Discrimination against Asian expatriates is common. Salaries for lesser qualified citizens are usually several times that of a much higher qualified expatriate. Reports of Emirati employers defaulting on several months salaries are quite common. Expatriates from Western countries however, do not face such discrimination.

A post office of British India was opened August 19, 1909. It used the stamps of India on mail, with postmark "Dubai Persian Gulf", until India's independence in 1947, then stamps of Pakistan until March 31, 1948. Pakistan also becoming independent, the British government set up a postal administration for Eastern Arabia and used overprinted British stamps until January 7, 1961, when Dubai issued its own stamps inscribed "Trucial States". (Despite the name, these were only on sale in Dubai's post office.)

Nearly all the commercial establishments are run by expatriates with a silent local partner who merely "rents" the business license for a negotiated annual fee without taking part in any capital investment. The numerous free trade zones allow for full expatriate ownership, but are only suitable for large businesses.

In February 2005 Dubai Waterfront was announced, it will be 2½ times size of Washington D.C. or the size of the island of Manhattan. Dubai Waterfront will be a mix of canals and islands full of hotels and residential areas that will add 500 miles of man-made waterfront. Dubai Also has launched Dubiotech. this is a new park to be targeted at Biotech companies working in pharma, medical fields, genetic research and even biodefense. the aim from creating this park is to foster the growth of this sector in Dubai and to utilize the regions's talent in addressing such a vital and rapidly growing sector.