Health authorities in Saudi Arabia have issued health requirements for foreign Hajj pilgrims. AFP
Health authorities in Saudi Arabia have issued health requirements for foreign Hajj pilgrims. AFP
Health authorities in Saudi Arabia have issued health requirements for foreign Hajj pilgrims. AFP
Health authorities in Saudi Arabia have issued health requirements for foreign Hajj pilgrims. AFP

Saudi Arabia’s civil aviation authorities set rules for Hajj pilgrims entering kingdom


Ismaeel Naar
  • English
  • Arabic

Saudi Arabia’s civil aviation authorities have set out several conditions for health requirements which Hajj pilgrims from outside the kingdom have to meet before landing in the country to perform the annual pilgrimage.

In a circular issued to all airlines operating in the kingdom's airports, including private aviation, the General Authority of Civil Aviation said Hajj passengers must be under 65, fully vaccinated against Covid-19 and submit a negative result from a PCR test taken within 72 hours of their departure flight.

“The authority emphasised that non-compliance with the circulars issued by the authority is an explicit violation of government orders, and legal measures will be taken against the violator, and he or she will be held responsible for that,” the authority said in a statement carried by the Saudi Press Agency.

Foreign worshippers will make up the bulk of the one million pilgrims allowed to perform Hajj this year, the Saudi Ministry of Hajj and Umrah said last month.

Hajj pilgrims travelling from overseas are expected to constitute 85 per cent of the total number attending. Foreign pilgrims were barred from attending over the past two years due to the coronavirus pandemic.

Each year, millions of Muslims travel to Makkah to perform Hajj, with many also travelling farther north to the city of Madinah.

All Muslims who are able to do so are required to make the pilgrimage at least once in their lives. Hajj is one of the five pillars of Islam.

The UAE set out its own safety measures for citizens and residents preparing to perform Hajj.

Pilgrims must be under 65, have never performed Hajj previously and be fully vaccinated with a booster shot, the National Emergency Crisis and Disasters Management Authority and the General Authority of Islamic Affairs and Endowments 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. 

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

Our legal consultant

Name: Hassan Mohsen Elhais

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

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  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
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Updated: June 02, 2022, 2:42 PM