Two of the UAE's most anticipated museums are one step closer to opening, with Guggenheim Abu Dhabi and Zayed National Museum set for completion by next year.
The Department of Culture and Tourism – Abu Dhabi has announced that the construction of all "key assets" in the Saadiyat Cultural District is nearly finished. As well as the two institutions, the Natural History Museum Abu Dhabi and teamLab Phenomena Abu Dhabi are nearing completion.
The new landmarks will join Louvre Abu Dhabi, which welcomed its five millionth visitor in March; the event space Manarat Al Saadiyat; and the music conservatory Berklee Abu Dhabi.
Currently, 76 per cent of the district has been built, the department said, with each landmark telling its own story on the evolution of the UAE and greater mankind.
Zayed National Museum will celebrate UAE history and culture, and pay tribute to the legacy of the UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan. The Natural History Museum Abu Dhabi, meanwhile, will feature a research and teaching institution, and shed light on the history of our universe and our planet.
Guggenheim Abu Dhabi will be home to modern art from the 1960s to the present while teamLab Phenomena Abu Dhabi will be a 17,000 square metre site populated with cutting-edge art installations. Founded in Tokyo in 2001, teamLab has become famous for its embrace of digital technology and the importance placed on the symbiotic relationship between art and the viewer.
The department's chairman Mohamed Khalifa Al Mubarak said the district aims to be a hub for creative and cultural exchange.
“Culture transcends mere connections; it shapes our very evolution and broadens our perspectives," he said. "Here in Abu Dhabi, we embrace this influence, fostering a deep appreciation that resonates throughout our community. Saadiyat Cultural District embodies cultural hope.
“The district will convey a message of cultural diversity that will become more powerful over time, creating global connections, inspiring cultural exchange and fostering new ways of thinking to support the region, the Global South and the world. Saadiyat Cultural District is somewhere people can come to learn from the past, understand our present and focus on our future.”
The announcement comes on the back of an international marketing campaign launched by the department, with a film featuring a range of cultural personalities including Oprah Winfrey, architect Norman Foster, Solomon Guggenheim Museum and foundation director Mariet Westermann, Idris Elba and pianist Lang Lang.
Joining them in discussing the power of culture are leading Emirati figures including Al Mubarak; Zaki Nusseibeh, cultural advisor to the President; and artists Najat Makki and Afra Al Dhaheri.
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A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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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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