More than 18,000 people, aged between 16 and 64, in 26 countries worldwide were interviewed for the Index.
Rome, Amsterdam and Zurich were also in the top ten.
Abu Dhabi was fourth in 2013, when the last survey was carried out.
“The rise of Abu Dhabi in this global ranking is testament to the ongoing efforts to establish the Emirate as not only a tourist destination of distinction, but a location that international communities want to work, live and do business in”, said Saif Saeed Ghobash, director general of the Tourism Culture Authority Abu Dhabi.
“It’s distinct popularity among the younger generations highlight the need for global cities to diversify and innovate to sustain their position and strength as business and tourism hubs.
“With the ongoing rise of tourism in Abu Dhabi we are confident that Abu Dhabi’s international reputation will grow from strength to strength as more international visitors experience what the Emirate has to offer. As we leverage the wealth of Abu Dhabi’s cultural heritage sites, such as the UNESCO World Heritage Sites in Al Ain, and the forthcoming opening of Louvre Abu Dhabi, we are confident that our position on the map of leading cities will continue to be cemented.”
Some 21 per cent of survey participants listed Abu Dhabi as a top city to do business in, just below the leader, New York.
Between January to May, Abu Dhabi recorded nearly 2 million hotel guest arrivals (1,965,436), 4 per cent more than the same period in 2016.