A view from one of the rooms at the Rixos hotel at Saadiyat Island. Abu Dhabi registered the highest hotel occupancy rates in the region during the third quarter. Courtesy Rixos Saadiyat Island
A view from one of the rooms at the Rixos hotel at Saadiyat Island. Abu Dhabi registered the highest hotel occupancy rates in the region during the third quarter. Courtesy Rixos Saadiyat Island
A view from one of the rooms at the Rixos hotel at Saadiyat Island. Abu Dhabi registered the highest hotel occupancy rates in the region during the third quarter. Courtesy Rixos Saadiyat Island
A view from one of the rooms at the Rixos hotel at Saadiyat Island. Abu Dhabi registered the highest hotel occupancy rates in the region during the third quarter. Courtesy Rixos Saadiyat Island

Abu Dhabi hotel revenues increase 46% in Q3 as domestic tourism picks up


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Abu Dhabi hotels recorded a 46 per cent surge in third quarter revenue as domestic tourism helped the sector rebound following pandemic-related movement restrictions earlier in the year.

The emirate registered the highest hotel occupancy rates and third-biggest revenue per room in the Gulf region in the third quarter, Abu Dhabi's Department of Culture and Tourism said in a statement on Sunday.

The number of guests at hotels increased 95 per cent during the period, DCT Abu Dhabi added. Hotels in Abu Dhabi began reopening in June following extensive sanitisation procedures. The majority of establishments in the emirate have enrolled in the Go Safe certification programme, which requires hotels to enforce health safety measures.

DCT Abu Dhabi said in its latest update that 93 hotels had enrolled in the government's Go Safe campaign by the third quarter.

“Despite the profound disruptions caused by restrictions to public mobility, the positive indicators we have seen ... are a testament to the agility and adaptability of Abu Dhabi’s tourism industry in response to the evolving market landscape," said Saood Al Hosani, acting undersecretary of DCT Abu Dhabi.

"Looking ahead, tourism continues to be one of Abu Dhabi’s most important drivers to economic growth, and we greatly look forward to continuing our work with the Abu Dhabi government, health authorities, our partners and wider community to build on these achievements for many years to come.”

Abu Dhabi hotels' performance was also complemented by an 83 per cent increase in footfall across malls and a 119 per cent increase in airline bookings.

Meanwhile, seating capacity for all airlines operating in Abu Dhabi increased 364 per cent during the third quarter, further helping the hospitality and retail sectors recover.

Abu Dhabi has offered various initiatives to support the tourism and retail industry after the coronavirus pandemic led hotels and restaurants to close down temporarily due to the movement restrictions.

The emirate has provided up to 20 per cent rental rebates for restaurants, tourism and entertainment facilities. It has also waived tourism and municipality fees for outlets in Abu Dhabi to support them in the wake of the pandemic.

Lowest Test scores

26 - New Zealand v England at Auckland, March 1955

30 - South Africa v England at Port Elizabeth, Feb 1896

30 - South Africa v England at Birmingham, June 1924

35 - South Africa v England at Cape Town, April 1899

36 - South Africa v Australia at Melbourne, Feb. 1932

36 - Australia v England at Birmingham, May 1902

36 - India v Australia at Adelaide, Dec. 2020

38 - Ireland v England at Lord's, July 2019

42 - New Zealand v Australia in Wellington, March 1946

42 - Australia v England in Sydney, Feb. 1888

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Starring: Joaquim Phoenix, Ekaterina Samsonov

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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

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Roll of honour

Who has won what so far in the West Asia Premiership season?

Western Clubs Champions League - Winners: Abu Dhabi Harlequins; Runners up: Bahrain

Dubai Rugby Sevens - Winners: Dubai Exiles; Runners up: Jebel Ali Dragons

West Asia Premiership - Winners: Jebel Ali Dragons; Runners up: Abu Dhabi Harlequins

UAE Premiership Cup - Winners: Abu Dhabi Harlequins; Runners up: Dubai Exiles

West Asia Cup - Winners: Bahrain; Runners up: Dubai Exiles

West Asia Trophy - Winners: Dubai Hurricanes; Runners up: DSC Eagles

Final West Asia Premiership standings - 1. Jebel Ali Dragons; 2. Abu Dhabi Harlequins; 3. Bahrain; 4. Dubai Exiles; 5. Dubai Hurricanes; 6. DSC Eagles; 7. Abu Dhabi Saracens

Fixture (UAE Premiership final) - Friday, April 13, Al Ain – Dubai Exiles v Abu Dhabi Harlequins

THE%20SWIMMERS
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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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Power: 153hp at 6,000rpm

Torque: 200Nm at 4,000rpm

Transmission: 6-speed auto

Price: Dh99,000

On sale: now

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Nissan 370z Nismo

Engine: 3.7-litre V6

Transmission: seven-speed automatic

Power: 363hp

Torque: 560Nm

Price: Dh184,500

The bio

Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

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Transmission: eight-speed automatic

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