• The Line, which made international headlines when it was announced in 2021 for its sheer ambitiousness, is 170km-long, 500-metre-tall dual tower project that is part of the futuristic Neom development. Photo: Neom
    The Line, which made international headlines when it was announced in 2021 for its sheer ambitiousness, is 170km-long, 500-metre-tall dual tower project that is part of the futuristic Neom development. Photo: Neom
  • Grand Hyatt The Red Sea is part of phase one of the mega-tourism project in Saudi Arabia. Photo: Red Sea Global
    Grand Hyatt The Red Sea is part of phase one of the mega-tourism project in Saudi Arabia. Photo: Red Sea Global
  • The Maraya, the world's largest mirrored building, is part of the AlUla project. AFP
    The Maraya, the world's largest mirrored building, is part of the AlUla project. AFP
  • An 18th-century palace built from mud and straw, where the kingdom's royal family is said to have plotted its conquest of the Arabian Peninsula, in the historic district of Diriyah, on the outskirts of Riyadh. AFP
    An 18th-century palace built from mud and straw, where the kingdom's royal family is said to have plotted its conquest of the Arabian Peninsula, in the historic district of Diriyah, on the outskirts of Riyadh. AFP
  • A rendering of the Prince Mohammed bin Salman Stadium, which will be built in Qiddiya and feature a retractable roof. Photo: Qiddiya
    A rendering of the Prince Mohammed bin Salman Stadium, which will be built in Qiddiya and feature a retractable roof. Photo: Qiddiya
  • Amaala will have more than 25 hotels, luxury residences and 200 fine-dining outlets when completed in 2027. Photo: SCTH
    Amaala will have more than 25 hotels, luxury residences and 200 fine-dining outlets when completed in 2027. Photo: SCTH
  • The King Salman Park covers an area of more than 16 square kilometres. Photo: Royal Commission for Riyadh
    The King Salman Park covers an area of more than 16 square kilometres. Photo: Royal Commission for Riyadh
  • The Jeddah Central Project will be home to an industrial museum. Photo: Jeddah Central Project
    The Jeddah Central Project will be home to an industrial museum. Photo: Jeddah Central Project
  • Marafy canal will include water taxis and offer a direct canal link to King Abdulaziz International Airport. Photo: Roshn
    Marafy canal will include water taxis and offer a direct canal link to King Abdulaziz International Airport. Photo: Roshn
  • Masar is an urban development project in Makkah covering 1.2 square kilometres. Photo: Masar
    Masar is an urban development project in Makkah covering 1.2 square kilometres. Photo: Masar
  • The Mohammed bin Salman Non-Profit City, better known as Misk, is a district in Riyadh that will act as an incubator for youth volunteer groups, as well as local and international non-profits. Photo: Misk
    The Mohammed bin Salman Non-Profit City, better known as Misk, is a district in Riyadh that will act as an incubator for youth volunteer groups, as well as local and international non-profits. Photo: Misk
  • New Murabba is Riyadh’s new city centre and will include a museum, a technology and design university, a multipurpose immersive theatre and more than 80 cultural and entertainment venues. Photo: New Murabba Development Company
    New Murabba is Riyadh’s new city centre and will include a museum, a technology and design university, a multipurpose immersive theatre and more than 80 cultural and entertainment venues. Photo: New Murabba Development Company
  • The masterplan for Expo 2030 Riyadh, which was unveiled last June. Photo: Expo 2030 Riyadh
    The masterplan for Expo 2030 Riyadh, which was unveiled last June. Photo: Expo 2030 Riyadh
  • A Riyadh metro station in the King Abdullah Financial District. AFP
    A Riyadh metro station in the King Abdullah Financial District. AFP

Saudi Arabia megaprojects 2024: From Neom to AlUla, 17 developments shaping its future


Neil Halligan
  • English
  • Arabic

Read More: Neom: A guide to the 11 projects in Saudi Arabia's mega-development

From giant cubes to luxury seaside resorts, the list of megaprojects in Saudi Arabia continues to grow.

The kingdom's transformation under the Saudi Vision 2030 plan, which aims to diversify its economy and reduce its reliance on hydrocarbons, is changing the landscape of its cities and surrounding areas.

The Public Investment Fund, Saudi Arabia's sovereign wealth fund which manages more than $620 billion in assets, is at the heart of the Vision 2030 initiative.

Several of PIF's entities are leading the transformation with megaprojects. Some of the projects are of such scale and ambition that they are defined as giga-projects, considered “once in a generation” undertakings

.

The value of property and infrastructure projects announced since Saudi Arabia rolled out its National Transformation Plan in 2016 has crossed $1.25 trillion, according to real estate agency Knight Frank.

Here, The National takes a look at 17 megaprojects expected to shape the future of the kingdom.

Neom

A futuristic multibillion-dollar megacity in the north-west of the kingdom, Neom forms a core part of Saudi Vision 2030.

The ambitious $500 billion giga-project, supported with funding from the PIF as well as local and international investors, aims to be powered entirely by clean energy.

The plan for Neom is a city where public transport and autonomous vehicles will be residents' main modes of travel.

Luxury ecotourism destination Zardun is the latest project to be announced in Neom. Photo: Neom
Luxury ecotourism destination Zardun is the latest project to be announced in Neom. Photo: Neom

First unveiled by Crown Prince Mohammed bin Salman in 2017, it seeks to challenge the traditional concept of cities and lifestyle.

Eleven projects have been announced within Neom, including The Line, a 170km-long, 500-metre tall city, and the most recent, a luxury eco-tourism destination, Zardun.

Red Sea Project

The Red Sea Project, also announced in 2017, is set to add another layer to the region's booming tourism industry.

The luxury regenerative tourism destination on the West coast, in the Tabuk province, is surrounded by the world's fourth-largest barrier reef system.

The project covers more than 28,000 square kilometres and includes an archipelago of more than 90 islands, dormant volcanoes, mountain canyons and ancient archaeological sites.

The plans include an eco-friendly resort carved into the mountains, futuristic overwater villas with views to rival the Maldives and new mangrove habitats.

By 2030, it is hoped it will house 50 hotels with 8,000 rooms, and up to 1,000 residential properties.

The Red Sea International Airport opened in September, with domestic flights now operating from Riyadh and Jeddah.

AlUla

The development of AlUla, a vast area estimated to be the size of Belgium, is planned to transform the region into one of the kingdom’s cultural capitals.

The heritage site, with its preserved tombs and sandstone outcrops, is already a popular tourist destination and is served by Prince Abdul Majeed bin Abdulaziz International Airport, around 25km to the south-east.

The Royal Commission for AlUla (RCU) was established in 2017 to preserve and develop the 2,000-year-old archaeological and historical site.

AlUla Development Company, which is wholly owned by the PIF, launched operations in January last year. It plans to deliver hospitality, residential, retail and infrastructure projects as part of the tourism push.

Mada’in Salih features 111 monumental tombs carved into stone. AFP
Mada’in Salih features 111 monumental tombs carved into stone. AFP

Planned developments include more than 7,500 hotel rooms, 5,000 residential units, a staff village comprising more than 1,000 units, as well as infrastructure support.

AlUla is known as the home of Mada’in Salih, Saudi Arabia’s first Unesco World Heritage site.

The master plan includes the development of five districts – AlUla Old Town, Dadan, Jabal Ikmah, Nabataean Horizon and Hegra Historical City.

The RCU forecasts that the population of the area will triple to 130,000 by 2035, generating about 38,000 jobs.

In 2023, the RCU signed an agreement with France's Centre Pompidou to develop a contemporary art museum in AlUla.

Diriyah

Diriyah is a $62.2bn billion development project that aims to showcase Saudi Arabia's history.

Founded around 1446, Diriyah served as the home of the Saudi royal family, and later, the capital of the First Saudi State. In 1824, the Second Saudi State was founded in Riyadh, just to the south of Diriyah.

Diriyah Gate Development Authority, which is responsible for maintaining the heritage and history of Diriyah, is restoring many sites in the area, including Al Turaif District, the mud-brick city which is a Unesco World Heritage Site. The authority plans to complete restoration of all sites by 2025.

Diriyah Company, the developer behind the transformation of the city into a tourism giga-project, announced plans to create King Salman Boulevard, a 1.9km avenue inspired by the Champs-Elysees in Paris, and the Royal Diriyah Opera House, a first for the kingdom.

The heritage giga-project has set a target of 27 million domestic and international visitors by 2030.

Qiddiya Project

Qiddiya is set to be one of the largest entertainment destinations in the world. SPA
Qiddiya is set to be one of the largest entertainment destinations in the world. SPA

Qiddiya is a gigantic entertainment, sports and cultural development just outside Riyadh.

It is set to be one of the largest entertainment destinations in the world, covering 334 square kilometres.

When completed, it will have a Six Flags theme park, a Jack Nicklaus championship golf course, a water park, a speed park and a sports stadium.

Contracts worth 10 billion Saudi riyals ($2.66 billion) have been awarded so far for Qiddiya City, which will include 60,000 buildings and is expected to eventually have more than 600,000 residents.

The project aims to attract about 48 million visits a year.

In December, Qiddiya Investment Company unveiled plans to open the world's first gaming and esports district as part of the project. The 500,000-square-metre centre is intended to host up to 25 esports teams at a time, as well as being the regional headquarters for more than 30 video game companies.

Sports Boulevard

Launched in 2019, the Sports Boulevard is planned to become the largest linear park in the world.

It will be more than 135km long, extending through Riyadh, connecting Wadi Hanifa in the West to Wadi Al-Sulai in the east through Prince Mohammed bin Salman Road.

It will have paths for pedestrians and cyclists, as well as horse trails and other sports facilities.

Amaala

Amaala, when completed in 2027, will have more than 25 hotels, luxury residences and 200 fine-dining outlets. Photo: SCTH
Amaala, when completed in 2027, will have more than 25 hotels, luxury residences and 200 fine-dining outlets. Photo: SCTH

Spanning more than 4,000 square kilometres on Saudi Arabia’s north-western coast, Amaala aims to be a year-round destination focusing on luxury tourism and wellness.

When completed in 2027, it will have more than 25 hotels, luxury homes, 200 fine-dining outlets and a host of wellness and recreational facilities, set across three communities.

Projects already announced include Six Senses Amaala, Rosewood Amaala, Clinique La Prairie Health Resort and the Triple Bay Yacht Club.

The first phase of development, Triple Bay, is set for completion by the middle of 2024 and will consist of six hotels and more than 1,000 rooms.

The Amaala development will be powered by 100 per cent renewable energy and aims to have a zero-carbon footprint.

The project is being overseen by Red Sea Global, the developer behind the Red Sea Project.

King Salman Park

Unveiled in 2019, King Salman Park will be one of the largest city parks in the world once completed.

Located at the former Riyadh Air Base site, the park is envisioned as Riyadh's “green lung”, with sports amenities, a golf course and an equestrian centre.

With an overall size of 13.4 square kilometres, King Salman Park will be five times larger than London’s Hyde Park.

Work has already started on the Visitors Pavilion and the Royal Arts Complex.

The King Salman Park Foundation, which is responsible for the construction and operation of the park, launched the King Salman Park Real Estate Development Fund in September to develop more than 290,000 square metres of the park in partnership with the private sector.

The fund, valued at 4 billion riyals, will develop around 1,500 apartments and town houses overlooking the park, along with offices and retail, hotels and educational facilities.

Jeddah Central

Jeddah Central is a $20 billion project to develop 5.7 million square metres in the heart of Jeddah.

There will be six districts: the Beach, Leisure and Lifestyle district, the Sports Park district, the Wellness district, the Cultural and Creativity district, the Marina district and the Central district.

It will include four new landmarks: the industrial museum, the opera house, the sports stadium and the oceanarium.

The development will be completed across three phases, with the first, accounting for 45 per cent of the project, set to be finished by the end of 2027.

The second phase, due for completion in 2030, will focus on creating an economic, cultural and entertainment hub.

Marafy

The waterway will include water taxis and offer a direct canal link to the King Abdulaziz International Airport. Roshn
The waterway will include water taxis and offer a direct canal link to the King Abdulaziz International Airport. Roshn

Roshn Group – Saudi Arabia's biggest developer, owned by the PIF – announced plans to develop Marafy, a mixed-use megaproject north of Jeddah that includes an 11km canal.

The 100m-wide navigable canal, the first in Saudi Arabia, will be flanked by promenades and residential and commercial districts.

The canal will create a waterfront comparable in size to Chicago, Hamburg and central London, Roshn Group said. Water taxis will provide a direct link to King Abdulaziz International Airport.

The horseshoe-shaped waterway will be connected to Obhur Creek, which flows to the Red Sea.

The megaproject will accommodate more than 130,000 residents once completed.

Masar

Masar is a 1.2-square kilometre urban development project in Makkah.

The 100 billion riyal project features a 3.6km-long and 300-metre-wide central pedestrian boulevard leading to the Al Haram Mosque.

Hotels, commercial and retail facilities, residential buildings and public amenities are being developed either side of the walkway.

The owner and developer of Masar is Umm Al Qura for Development & Construction, whose investors include the PIF, the Ministry of Finance and the Public Pension Agency.

Mohammed bin Salman Non-profit City

Launched in 2021, Mohammed bin Salman Non-profit City (Misk) in Riyadh is a district that will act as an incubator for youth volunteer groups, as well as local and international non-profit institutions.

It will also house venture capital companies and investors who will support and incubate talent and businesses.

Occupying approximately 3.4 square kilometres, the city will host the Misk Foundation and its subsidiaries, schools, academies, local and international institutions and entrepreneurs. It will also house nearly 18,000 people.

More than 44 per cent of the city’s total area will be dedicated to open green spaces.

Thakher Makkah

The Thakher Makkah project is a master plan of around 100 plots that will be used for hotels, residential, commercial, and service-related projects.

The total value of the project, which spans 320,000 square metres, is 26 billion riyals.

New Murabba

The New Murabba Development Company's project will include a museum, a technology and design university, a multipurpose immersive theatre and more than 80 cultural and entertainment venues
The New Murabba Development Company's project will include a museum, a technology and design university, a multipurpose immersive theatre and more than 80 cultural and entertainment venues

Billed as Riyadh's new downtown, the New Murabba is a planned mixed-use development in the north-west of the city, at the intersection of King Salman and King Khalid roads.

At the heart of the project will be a huge cube structure called the Mukaab, built in a modern Najdi architectural style. It is set to be the world’s first immersive destination, offering virtual technology experiences.

The New Murabba will have more than 25 million square metres of floor area, feature more than 104,000 homes, 9,000 hotel rooms and vast retail space.

It will also comprise office and leisure space, and 1.8 million square metres for community facilities.

Built around the concept of sustainability, featuring green areas and walking and cycling paths, the project will also include a museum, a technology and design university, a multipurpose immersive theatre and more than 80 cultural and entertainment venues.

The project is expected to be completed by 2030, in time for the global expo.

Expo 2030 Riyadh site

Saudi Arabia unveiled the masterplan for Expo 2030 Riyadh in June last year. Photo: Expo 2030 Riyadh
Saudi Arabia unveiled the masterplan for Expo 2030 Riyadh in June last year. Photo: Expo 2030 Riyadh

Riyadh's Expo 2030 site will cover about seven square kilometres and feature a “loop of the world” avenue connecting more than 200 pavilions.

Located near the under-construction King Salman International Airport, the site is designed as a futuristic city with a modern green oasis.

While no specific details have been released about the site, Saudi Arabia announced in June that it has allocated $7.8 billion of investments for Expo 2030.

Riyadh Metro

Work continues on Riyadh Metro, a $22.5 billion project that will consist of six metro lines connecting 85 stations across a 176km network.

The project is expected to carry 1.2 million passengers daily in its roll-out phase, growing to 3.6 million at full capacity. It is expected to be completed this year.

Jeddah Metro

Jeddah's planned metro, consisting of three lines, is expected to be completed by 2025.

The first phase will link King Abdulaziz International Airport with the Prince Abdullah Al-Faisal Stadium, central Al-Ruwais and Al-Khozam.

The $60 billion network was scheduled to be completed by 2020 but has been delayed due to hold-ups in the completion of Jeddah’s bus network.

Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full

Europe’s rearming plan
  • Suspend strict budget rules to allow member countries to step up defence spending
  • Create new "instrument" providing €150 billion of loans to member countries for defence investment
  • Use the existing EU budget to direct more funds towards defence-related investment
  • Engage the bloc's European Investment Bank to drop limits on lending to defence firms
  • Create a savings and investments union to help companies access capital

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

The specs: 2017 Lotus Evora Sport 410

Price, base / as tested Dh395,000 / Dh420,000

Engine 3.5L V6

Transmission Six-speed manual

Power 410hp @ 7,000rpm

Torque 420Nm @ 3,500rpm

Fuel economy, combined 9.7L / 100km

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying

Leap of Faith

Michael J Mazarr

Public Affairs

Dh67
 

Navdeep Suri, India's Ambassador to the UAE

There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.

It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.

What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.

When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.

It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.

This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.

It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.

Brief scores:

Toss: Nepal, chose to field

UAE 153-6: Shaiman (59), Usman (30); Regmi 2-23

Nepal 132-7: Jora 53 not out; Zahoor 2-17

Result: UAE won by 21 runs

Series: UAE lead 1-0

Result

Crystal Palace 0 Manchester City 2

Man City: Jesus (39), David Silva (41)

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

UAE currency: the story behind the money in your pockets
Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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

UAE SQUAD

 

Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani

Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Mohammed Al Attas

Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah

Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

The biog

Family: Parents and four sisters

Education: Bachelor’s degree in business management and marketing at American University of Sharjah

A self-confessed foodie, she enjoys trying out new cuisines, her current favourite is the poke superfood bowls

Likes reading: autobiographies and fiction

Favourite holiday destination: Italy

Posts information about challenges, events, runs in other emirates on the group's Instagram account @Anagowrunning

Has created a database of Emirati and GCC sportspeople on Instagram @abeermk, highlight: Athletes

Apart from training, also talks to women about nutrition, healthy lifestyle, diabetes, cholesterol, blood pressure

Bournemouth 0

Manchester United 2
Smalling (28'), Lukaku (70')

Company%20profile
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PROFILE OF INVYGO

Started: 2018

Founders: Eslam Hussein and Pulkit Ganjoo

Based: Dubai

Sector: Transport

Size: 9 employees

Investment: $1,275,000

Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

West Asia Premiership

Dubai Hurricanes 58-10 Dubai Knights Eagles

Dubai Tigers 5-39 Bahrain

Jebel Ali Dragons 16-56 Abu Dhabi Harlequins

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Classification of skills

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. 

Healthy tips to remember

Here, Dr Mohamed El Abiary, paediatric consultant at Al Zahra Hospital Dubai, shares some advice for parents whose children are fasting during the holy month of Ramadan:

Gradual fasting and golden points - For children under the age of 10, follow a step-by-step approach to fasting and don't push them beyond their limits. Start with a few hours fasting a day and increase it to a half fast and full fast when the child is ready. Every individual's ability varies as per the age and personal readiness. You could introduce a points system that awards the child and offers them encouragement when they make progress with the amount of hours they fast

Why fast? - Explain to your child why they are fasting. By shedding light on the importance of abstaining from food and drink, children may feel more encouraged to give it there all during the observance period. It is also a good opportunity to teach children about controlling urges, doing good for others and instilling healthy food habits

Sleep and suhoor - A child needs adequate sleep every night - at least eight hours. Make sure to set a routine early bedtime so he/she has sufficient time to wake up for suhoor, which is an essential meal at the beginning of the day

Good diet - Nutritious food is crucial to ensuring a healthy Ramadan for children. They must refrain from eating too much junk food as well as canned goods and snacks and drinks high in sugar. Foods that are rich in nutrients, vitamins and proteins, like fruits, fresh meats and vegetables, make for a good balanced diet

Ziina users can donate to relief efforts in Beirut

Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”

RESULTS

Bantamweight: Victor Nunes (BRA) beat Azizbek Satibaldiev (KYG). Round 1 KO

Featherweight: Izzeddin Farhan (JOR) beat Ozodbek Azimov (UZB). Round 1 rear naked choke

Middleweight: Zaakir Badat (RSA) beat Ercin Sirin (TUR). Round 1 triangle choke

Featherweight: Ali Alqaisi (JOR) beat Furkatbek Yokubov (UZB). Round 1 TKO

Featherweight: Abu Muslim Alikhanov (RUS) beat Atabek Abdimitalipov (KYG). Unanimous decision

Catchweight 74kg: Mirafzal Akhtamov (UZB) beat Marcos Costa (BRA). Split decision

Welterweight: Andre Fialho (POR) beat Sang Hoon-yu (KOR). Round 1 TKO

Lightweight: John Mitchell (IRE) beat Arbi Emiev (RUS). Round 2 RSC (deep cuts)

Middleweight: Gianni Melillo (ITA) beat Mohammed Karaki (LEB)

Welterweight: Handesson Ferreira (BRA) beat Amiran Gogoladze (GEO). Unanimous decision

Flyweight (Female): Carolina Jimenez (VEN) beat Lucrezia Ria (ITA), Round 1 rear naked choke

Welterweight: Daniel Skibinski (POL) beat Acoidan Duque (ESP). Round 3 TKO

Lightweight: Martun Mezhlumyan (ARM) beat Attila Korkmaz (TUR). Unanimous decision

Bantamweight: Ray Borg (USA) beat Jesse Arnett (CAN). Unanimous decision

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

Updated: February 05, 2024, 12:14 PM