For all cultures and nationalities here in the UAE, the Holy Month of Ramadan is a time to enter into the spirit of giving. And the art world is no different.
Sumayyah Al Suwaidi, an Emirati artist, curator and boutique owner, has gathered the work of almost 30 artists for her annual Ramadan Art Bazaar that opens in Abu Dhabi’s Ghaf Gallery this weekend. The show is made up of photography, traditional paintings and digital pieces and the price for any one piece is capped at Dh4,000, which translates in some cases to as much as a 90 per cent discount.
“Ramadan is the month of giving,” says Al Suwaidi, “and this reflects the intentions of the resident artists here in Abu Dhabi. They all want to spread awareness about art and how important it is for people to appreciate it and have it in their surroundings.”
This is the sixth year that Al Suwaidi has hosted the bazaar but the first year that she has put out an open call for submissions. “Every Ramadan I get new artists asking how they can participate,” she explains. “But it was always only by invitation because I wanted to ensure the quality of the art. However, this year I opened it to everyone.”
By accepting only art that is above a certain standard and then curating the show with her expert eye, Al Suwaidi acts as an invaluable filter which helps both the artists and the prospective buyers, says Jalal Luqman, one of the artists in the show. “The Ramadan Art Bazaar is a great initiative because it gives opportunity to people who have not exhibited before – but what is even better for them is to get their work scrutinised by Sumayyah.
“If it is accepted to be up to par then this is an important step forward for the artist. Also, the new buyers and collectors who visit the show can buy confidently, knowing that Sumayyah has already seen and approved the work.”
Luqman, who has two digital paintings in the show (Mother… Oh Mother and Alone But Surrounded), is a well-established artist and was the first Emirati digital painter. His work usually sells for up to 10 times more than these prices so it is a great opportunity for new buyers to start a collection.
“At every exhibition that I have participated in or visited, the people who buy are collectors, sheikhs or people with serious cash,” says Al Suwaidi. “Common people like me or you don’t get to buy because the art is very expensive. That’s why I came up with this concept in the first place. I was thinking that if brands like Dior and Gucci can have sales once a year on their luxury products, then why can’t the artists have a sale, too?”
The show features artists from many countries, including India’s Ram Nath, Britain’s Jennifer Simon and Karima Bakheet from France. Prominent UAE artists include Mattar Bin Lahej, who owns Marsam Mattar, a gallery in Dubai; Khalil Abdulwahid, who is also the visual arts manager at Dubai Culture and Arts Authority; and Hamdan Al Shamsi, from Al Ain.
Simon, who is participating for the fourth year, says that every year she puts in a variety of work from old pieces to new pieces and prints and they always sell. “It really works,” she says of the initiative, “and if they sell, Sumayyah swaps them with new works and they keep on selling.
“You mix with a lot of Emirati people, more so than at other times of the year,” she adds. “I think that’s because it is Ramadan.”
Simon also plans to give all those who buy one of her works a second print of a different work for free.
In the second week of the sale, Al Suwaidi is planning an open iftar with Ali Al Saloom, a cultural commentator who writes the Ask Ali column in The National.
“We will all sit on the floor and eat together and then after the prayers we’ll sit and talk and I’ll explain why I’m doing the exhibition and the artists can also explain their work,” explains Al Suwaidi. “We have done it before and it is a lot of fun and it really brings people together.”
However, she concludes that the main focus of the show is to give a boost to the art community that is impossible without some give and take. “How will we get new people who are interested in knowing more about art if they don’t start buying and collecting?” she asks. “It is our job as artists to support them in buying art because if the community starts buying original art then they will start appreciating it more and hopefully, they will never go back to buying the pieces they get from furniture stores.”
The Ramadan Art Bazaar runs from Thursday until August 7 at Ghaf Gallery, Abu Dhabi
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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
How to wear a kandura
Dos
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- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
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Don’ts
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- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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