The Arabic word for rain, matar, has many variations that are connected. The National
The Arabic word for rain, matar, has many variations that are connected. The National
The Arabic word for rain, matar, has many variations that are connected. The National
The Arabic word for rain, matar, has many variations that are connected. The National

'Matar': The Arabic word for rain is soaked in culture


Maan Jalal
  • English
  • Arabic

This year, the UAE has experienced unprecedented rainfall. And because of this unusual weather, it is likely that many non-Arabic speakers have come across the latest Arabic word of the week.

Across Arabic dialects, matar means rain. However, the word’s origin and use in classical Arabic has other meanings linked to the idea of rain but not necessarily the weather.

Matar comes from the Arabic word matara, a verb with various meanings.

Derived from the three Arabic letters mah, tah and rah, matara means when someone or something is going or has gone.

It can also refer to a quick swooping motion or when something gains sudden speed. For example, a hawk diving down to attack its prey or a horse that quickens its pace. Another meaning for the verb matara is to pour liquid into a vessel.

There are other meanings for matara, all of them connected or deviating slightly from the same thread of meaning that runs through them, which is a form of fast and successive movement. With this in mind, matara can also be used to describe blessings or bad luck that befall an individual in a short period of time, as well as both praise and insults hurled upon someone.

It is a versatile word. In the context of the sky, matara means rainfall, which is where the word matar, to rain, is derived from.

Matar is a noun and its plural form is amtaar, officially meaning water falling from clouds.

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There is an old Arab proverb, which has a number of variations, that goes, “a promise is a cloud; fulfilment is rain.”

Not only does it imply that fulfilling a promise is a blessing, but it also makes clear the position of rain within the context of Arab culture.

In both Arab and Islamic culture and tradition, matar is seen as a gift from God. Not only is rain the means by which land is revived to sustain human, animal and plant life, but it’s also seen as one of the signs of God’s immense power and majesty.

Matar, is rooted in the identity of the semi-nomadic Bedouin lifestyle, especially since many migrate across the deserts and land to find water sources created by rain.

Matar is also often used in Arabic poetry and literature as a motif, trope or plot device to symbolise notions of renewal and rebirth or an onslaught of passionate emotions.

Within Islam, matar is considered a significant sign of spiritual, symbolic and practical value. Matar is connected to the beginning and continuous survival of life. It is also seen as a sign from God to contemplate its existence, formation and the need we have for it in our lives. Rainfall is also believed to be a time when a person's prayers and supplications to God are considered most powerful.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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