Bahrain confirmed a 73 per cent record voter turnout in its biggest parliamentary election yet on Saturday, in which more than 500 candidates vied for the 40-seat National Assembly and 30-seat municipal council.
The high number of candidates led to a need for run-offs in many electoral districts, with only six candidates able to win outright by getting more than 50 per cent of votes.
The second round of voting between the two highest-polling candidates in 34 districts will be held next Saturday.
The next parliament could include 10 women, up from six currently, as incumbent Zainab Abdelamir was among the six candidates who won outright, while nine other women will be contesting the run-offs.
Eight incumbents, including three women, lost their seats during the first round of voting on Saturday.
“The electoral process went smoothly and witnessed a high turnout, and there were no problems in the organisation, especially since Bahrain has accumulated experiences and competencies in the field of organising elections,” said Nawaf Hamza, chairman of Bahrain’s high elections committee.
Election saboteurs targeted official websites in Bahrain just hours before the start of a parliamentary election, the Interior Ministry said. The ministry did not identify the websites targeted, but the state-run Bahrain News Agency and the website for Bahrain’s Parliament could not be reached online.
“Hackers attempted to sabotage our elections but it was a very weak attempt and thankfully it did not affect any of the electoral process," Justice Minister Nawaf Al Maawda told reporters. "The Bahraini citizen is politically conscious enough to go ahead with the vote and the huge voter turnout is proof of that.”
The participation level in Saturday's vote was the highest in the country’s history since Bahrain became a constitutional monarchy in 2002. Voter turnout in 2018 was 67 per cent.
“Although we are still considered a young democracy, there is a high level of enthusiasm among Bahrainis towards the elections and this is reflected through the high number of candidates,” Mohammed Al Sayed, a founding member of the Citizens for Bahrain website, told The National.
Mr Al Sayed said there was a higher number of candidates in opposition-leaning constituencies, where many stayed away from the elections in 2014 and 2018.
A key issue in this election was VAT, after Bahraini legislators approved a bill last year to double the tax from 5 per cent to 10 per cent, with many of those who voted in favour facing a backlash from their constituents.
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Tips for used car buyers
- Choose cars with GCC specifications
- Get a service history for cars less than five years old
- Don’t go cheap on the inspection
- Check for oil leaks
- Do a Google search on the standard problems for your car model
- Do your due diligence. Get a transfer of ownership done at an official RTA centre
- Check the vehicle’s condition. You don’t want to buy a car that’s a good deal but ends up costing you Dh10,000 in repairs every month
- Validate warranty and service contracts with the relevant agency and and make sure they are valid when ownership is transferred
- If you are planning to sell the car soon, buy one with a good resale value. The two most popular cars in the UAE are black or white in colour and other colours are harder to sell
Tarek Kabrit, chief executive of Seez, and Imad Hammad, chief executive and co-founder of CarSwitch.com
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ENGLAND SQUAD
Team: 15 Mike Brown, 14 Anthony Watson, 13 Ben Te'o, 12 Owen Farrell, 11 Jonny May, 10 George Ford, 9 Ben Youngs, 1 Mako Vunipola, 2 Dylan Hartley, 3 Dan Cole, 4 Joe Launchbury, 5 Maro Itoje, 6 Courtney Lawes, 7 Chris Robshaw, 8 Sam Simmonds
Replacements 16 Jamie George, 17 Alec Hepburn, 18 Harry Williams, 19 George Kruis, 20 Sam Underhill, 21 Danny Care, 22 Jonathan Joseph, 23 Jack Nowell
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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