In Dubai, the most populous city in the United Arab Emirates (UAE), the headline Consumer Price Index (CPI) measures the change in the cost of a fixed basket of goods and services that are purchased by a representative sample of households. The most important category is Housing, Water, Electricity, Gas and other Fuels (40.68%), Food and Beverages (11.66%), and Transport (9.32%). Others include: Education (8.15%), Restaurants and Accommodation Services (6.10%), Information and Communication (5.69%), Personal Care, Social Protection and Miscellaneous Goods and Services (5.10%), Clothing and Footwear (4.96%), Furnishings, Household Equipment and Routine Household Maintenance (3.51%), Recreation, Sport and Culture (2.37%), Insurance and Financial Services (1.26%), Health (0.88%), and Tobacco (0.32%). The city index has a base of 100 as of 2021.