The UAE is mapping out aerial routes that will connect key international airports and major landmarks in the country. Photo: GCAA
The UAE is mapping out aerial routes that will connect key international airports and major landmarks in the country. Photo: GCAA
The UAE is mapping out aerial routes that will connect key international airports and major landmarks in the country. Photo: GCAA
The UAE is mapping out aerial routes that will connect key international airports and major landmarks in the country. Photo: GCAA

UAE starts mapping air corridors for air taxis and cargo drones


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The UAE has started mapping air corridors for air taxis and cargo drones, as the country presses ahead with plans for smart mobility, sustainable transportation and easing traffic congestion on its roads.

The aerial corridors and regulations are set to be defined within the next 20 months, according to the General Civil Aviation Authority (GCAA), in a statement from the World Governments Summit on Thursday.

“Air corridor mapping for piloted and autonomous air taxis and drones is a crucial milestone that will enable the seamless implementation of advanced air mobility into the UAE's infrastructure,” Saif Al Suwaidi, director general of the GCAA, said.

In Dubai, Joby Aviation was chosen to supply and operate vertical take-off and landing taxis from Dubai International Airport to a handful of 'vertiports' including those on Palm Jumeirah.

In Abu Dhabi, Archer Aviation will operate electric aerial vehicles from the airport to the downtown area. Its founder Adam Goldstein told The National last month that it could be ready to fly this year. The UAE's state-run news agency WAM has reported that air taxis are expected to start flying in 2026.

Next level mapping

The aerial routes that the UAE is mapping will connect key international airports and iconic places in the UAE, the GCAA said.

The civil aviation regulator signed an agreement with the Advanced Technology Research Council (ATRC) entities – Technology Innovation Institute (TII) and Aspuire – to share technical expertise in airspace management. The Abu Dhabi government's ATRC oversees technology research in the emirate, according to the council's website.

The partnership, which was announced during WGS, aims to establish a comprehensive regulatory framework to ensure safety and operational efficiency.

This means ensuring that piloted and autonomous air taxis and cargo drones are safely integrated into urban environments. The new air corridors will offer more options to transport passengers and cargo, relieving pressure on road networks and improving connectivity.

“Addressing real-time urban mobility challenges through innovative solutions like air taxis and drones is a major step forward,” Stephane Timpano, chief executive of Aspire, said. “This initiative directly supports sustainable economic growth by creating a flexible and diverse transport system that eases pressure on urban infrastructure and fosters smarter, more resilient cities.”

Aspire, the technology programme management arm of ATRC, was launched to drive the creation of future transformative technologies, according to its website.

“By advancing airspace management and integrating piloted and autonomous air taxis and cargo drones, we are not only enhancing urban connectivity but also driving sustainable and accessible mobility solutions that will benefit future generations,” Najwa Aaraj, chief executive of TII, said.

TII, the applied research arm of the ATRC, is developing advanced AI-powered control, vision and communication algorithms for autonomous systems that allow real-time decision-making for air taxis and drones.

“Having mastered this technology, we are able to propose methodologies for Advanced Air Mobility (AAM) corridors design to optimise routes, ensure collision avoidance, and integrate seamlessly with urban airspace, marking a key step towards efficient and safe autonomous air mobility in complex urban environments,” Enrico Natalizio, chief researcher at the Autonomous Robotics Research Center at TII, said.

Air traffic regulations

Air taxis that are set to take off from a vertiport near Dubai International Airport will require tight regulations and air traffic control that separates these aircraft from passenger planes, Paul Griffiths, chief executive of Dubai Airports, told The National in November.

Human expertise will take the lead but there is the potential for artificial intelligence to assist controllers, he said.

The GCAA will define the overall regulation, corridors and airspace for these operations, but over time the control of these air taxis will be automated within a network, similar to Uber's network, to enable point-to-point journeys, he added.

Earlier this week, LODD, an Abu Dhabi based company specialising in AI-powered drone technology and autonomous aerial logistics, and London-based Skyports Infrastructure, identified Al Bateen, Yas Island, and Khalifa Port as locations for developing vertiports in Abu Dhabi after 14 potential sites were assessed, resulting in a detailed feasibility study submitted to the Abu Dhabi government.

The companies revealed vertiport designs to be developed across these three locations. The vertiports will accelerate cargo and passenger movements and improve logistical efficiency in the capital, the companies said.

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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. 

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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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Updated: February 13, 2025, 4:22 PM