• 3 Fils, Dubai, was ranked first on Mena's 50 Best Restaurants list, which was revealed in Abu Dhabi on February 7.
    3 Fils, Dubai, was ranked first on Mena's 50 Best Restaurants list, which was revealed in Abu Dhabi on February 7.
  • Ranked second was Zuma, Dubai.
    Ranked second was Zuma, Dubai.
  • Fourth on the list was Tresind Studio, Dubai.
    Fourth on the list was Tresind Studio, Dubai.
  • A dish from Orfali Bros Bistro, Dubai, which took position 6.
    A dish from Orfali Bros Bistro, Dubai, which took position 6.
  • A steak from LPM, Dubai, which took position 8.
    A steak from LPM, Dubai, which took position 8.
  • Gaia, Dubai, was ranked 10th.
    Gaia, Dubai, was ranked 10th.
  • A dish from Il Borro Tuscan Bistro, Dubai, which came in at number 11.
    A dish from Il Borro Tuscan Bistro, Dubai, which came in at number 11.
  • In 13th place was Coya, Dubai.
    In 13th place was Coya, Dubai.
  • Reif Kushiyaki, Dubai, came in at number 16.
    Reif Kushiyaki, Dubai, came in at number 16.
  • Ranked 18th was Tresind, Dubai.
    Ranked 18th was Tresind, Dubai.
  • A dish at Mimi Kakushi, Dubai, 20th on the list.
    A dish at Mimi Kakushi, Dubai, 20th on the list.
  • At number 23 was Lowe, Dubai.
    At number 23 was Lowe, Dubai.
  • Hakkasan in Abu Dhabi was ranked 25th.
    Hakkasan in Abu Dhabi was ranked 25th.
  • Amazonico, Dubai, came in at number 29.
    Amazonico, Dubai, came in at number 29.
  • BB Social Dining, Dubai, came in at 33. Photo: Pawan Singh / The National
    BB Social Dining, Dubai, came in at 33. Photo: Pawan Singh / The National
  • Coya, Abu Dhabi, grabbed position 34.
    Coya, Abu Dhabi, grabbed position 34.
  • At number 35 is Indochine, Dubai.
    At number 35 is Indochine, Dubai.
  • Hoseki, Dubai, took number 44. Photo: Bulgari Resort Dubai
    Hoseki, Dubai, took number 44. Photo: Bulgari Resort Dubai
  • Butcher & Still, Abu Dhabi, came in at number 48.
    Butcher & Still, Abu Dhabi, came in at number 48.

Best restaurants in the UAE: 19 Dubai and Abu Dhabi eateries on Mena 50 list


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After much anticipation, the Mena's 50 Best Restaurants awards ceremony named the 50 top eateries in the region at a glamorous ceremony in Abu Dhabi on Monday.

Offerings on the list span the Middle East and North Africa, with venues in Saudi Arabia, Jordan, Lebanon, Egypt, Qatar, Morocco, Bahrain, Kuwait, Tunisia and Israel all ranking.

However, with 19 of them, including the top two spots, the UAE dominates the list.

Here we highlight the Dubai and Abu Dhabi restaurants that made the cut on the Mena's 50 Best Restaurants list:

3 Fils, Dubai, UAE

Mena's 50 Best Restaurants rating: No 1

  • 3 Fils has been named the No 1 restaurant in on the Mena's 50 Best Restaurants list. Photo: 3 Fils
    3 Fils has been named the No 1 restaurant in on the Mena's 50 Best Restaurants list. Photo: 3 Fils
  • It is a home-grown 30-seater eatery in Dubai, which serves a Japanese-inspired menu. Photo: 3 Fils
    It is a home-grown 30-seater eatery in Dubai, which serves a Japanese-inspired menu. Photo: 3 Fils
  • The restaurant is located in Jumeirah Fishing Harbour, which could almost be described as a hidden gem. Photo: 3 Fils
    The restaurant is located in Jumeirah Fishing Harbour, which could almost be described as a hidden gem. Photo: 3 Fils
  • 3 Fils is popular with Dubai royalty and VIPs. Photo: 3 Fils
    3 Fils is popular with Dubai royalty and VIPs. Photo: 3 Fils
  • The bluefin tuna is among 3 Fils's standout dishes. Photo: 3 Fils
    The bluefin tuna is among 3 Fils's standout dishes. Photo: 3 Fils
  • The beef carpaccio is another popular dish. Photo: 3 Fils
    The beef carpaccio is another popular dish. Photo: 3 Fils
  • There are two burger options on the menu, a Waguy beef cheeseburger and a second with the addition of shaved truffle. Photo: 3 Fils
    There are two burger options on the menu, a Waguy beef cheeseburger and a second with the addition of shaved truffle. Photo: 3 Fils
  • The dragon sushi role is filled with shrimp tempura, gochujang (red chilli paste) and pickled onions . Photo: 3 Fils
    The dragon sushi role is filled with shrimp tempura, gochujang (red chilli paste) and pickled onions . Photo: 3 Fils
  • The emo fries are an off menu favourite among loyal 3 Fils fans, with blue fin tuna slices and topped with black truffle. Photo: 3 Fils
    The emo fries are an off menu favourite among loyal 3 Fils fans, with blue fin tuna slices and topped with black truffle. Photo: 3 Fils
  • 3 Fils has been named the No 1 restaurant in on the Mena's 50 Best Restaurants list. Photo: 3 Fils
    3 Fils has been named the No 1 restaurant in on the Mena's 50 Best Restaurants list. Photo: 3 Fils

Taking the list's top spot, 3 Fils is a home-grown small 30-seater eatery located in Jumeirah Fishing Harbour, which could almost be described as a hidden gem. It's one of the few restaurants in Dubai where you'll find a queue almost every night of the week, and the restaurant has a no-reservations policy, even for VIPs.

The menu is small and unfussy: a handful of simple Asian-inspired tapas dishes, perfect for ordering in bulk and spreading across your table. But however many dishes you order, your table never gets overloaded – the restaurant's ethos is to bring food out whenever it's ready. It means a steady trickle of food rather than one solid dumping, so nothing gets cold.

3 Fils, shop 2, Jumeirah Fishing Harbour; open daily, noon-midnight; 04 333 4003, www.3fils.com

Zuma, Dubai, UAE

Mena's 50 Best Restaurants rating: No 2

Zuma Dubai is one of 18 around the world. Photo: Zuma
Zuma Dubai is one of 18 around the world. Photo: Zuma

Ask anyone where you should dine in Dubai, and Zuma is almost guaranteed to be suggested. The polar opposite of a hidden gem, the restaurant has won countless awards for its contemporary Japanese fare.

The restaurant toes the line between fine dining and a party atmosphere, with a bar that is buzzing every night of the week, and a menu that boasts a list of culinary highlights, including the grilled freshwater eel with avocado sweet omelette and gobo maki rolls; grilled Chilean sea bass with green chilli ginger dressing; shiitake mushroom skewers with garlic and soy butter; roasted lobster with shiso ponzu butter; and the famed miso-marinated black cod wrapped in a hoba leaf.

Zuma Dubai is one of 18 around the world, with outposts in London, Hong Kong, Miami and Rome, as well as Abu Dhabi, the Maldives and Bodrum.

Zuma Dubai, Gate Village No 6, DIFC, Dubai; open daily, noon-2am, times for seatings vary; 04 425 5660, www.zumarestaurant.com/locations/dubai

Tresind Studio, Dubai, UAE

Mena's 50 Best Restaurants rating: No 4, also won Art of Hospitality Award

Coming in twice on Mena's 50 Best Restaurants list along with the main restaurant, Tresind Studio is Tresind’s chef’s table experience. With only 20 guests per service and located behind a door within the main restaurant at the voco Dubai hotel, the brainchild of chef Himanshu Saini has been winning rave reviews for serving modern Indian molecular gastronomy.

Saini’s elevated take on the cuisine includes a 13-course set menu which changes its theme every couple of months and is a dining experience like no other.

"Expect the unexpected,” said 50 Best Restaurants, when it included Tresind in its Discovery list in 2019.

Tresind Studio; Tresind, voco Dubai, Sheikh Zayed Road; open daily, noon-3.30pm and 6.30pm-11pm; 04 526 0728, www.tresindstudio.com

Orfali Bros Bistro, Dubai, UAE

Mena's 50 Best Restaurants rating: No 6

Chef Nick Alvis is a big fan of Orfali Bros in wasl 51, where this red umami prawns dish is available. Photo: Orfali Bros
Chef Nick Alvis is a big fan of Orfali Bros in wasl 51, where this red umami prawns dish is available. Photo: Orfali Bros

This modern, minimalist venue in Jumeirah 1's wasl 51 is the kind of place chefs like to eat, including folly's Nick Alvis. "They're doing some really cool stuff and I love the food," Alvis has previously told The National. The menu is an exercise in boundary-pushing, experimenting with taste, textures and ingredients to create something unique, from red umami prawns to fluffy pides in various creative flavours.

Orfali Bros Bistro, wasl 51, Jumeirah 1, Dubai; open daily, noon-midnight; 04 259 2477, www.orfalibros.com

LPM Restaurant & Bar, Dubai

Mena's 50 Best Restaurants rating: No 8

LPM Dubai's escargots de Bourgogne are a menu highlight. Photo: LPM Dubai
LPM Dubai's escargots de Bourgogne are a menu highlight. Photo: LPM Dubai

Classic French fare done oh-so-well. LPM, previously Le Petite Maison, has been a stalwart of Dubai's fine dining scene for 12 years. With a stunning terrace inspired by the French riviera, and constant menu classics such as escargots de Bourgogne, grilled Maine lobster with rouille and, arguably, the best creme brulee in the city, its elegant mix of the traditional and contemporary ensures it continues to stand the test of time among the city’s best spots.

LPM Restaurant & Bar, Gate Village No 8, DIFC, Dubai; open for lunch, Monday to Friday, 12pm-3pm; Saturday and Sunday, 12.30pm-3.30pm; for dinner, daily, 6pm-11pm; 04 439 0505, www.lpmrestaurants.com

Gaia, Dubai, UAE

Mena's 50 Best Restaurants rating: No 10

Gaia opened in Dubai's Gate Village in 2018. Photo: Gaia
Gaia opened in Dubai's Gate Village in 2018. Photo: Gaia

The brainchild of Dubai’s celebrated chef Izu Ani, Greek restaurant Gaia’s impressive menu has won it many loyal fans since it first opened its doors in the DIFC in 2018. A truly home-grown fine-dining concept, Gaia puts its ingredients at the forefront, with dishes designed to be shared and enjoyed in a laid-back yet intricate Mediterranean fashion. Staples include seabream carpaccio, grilled octopus and black truffle pasta.

Gaia, Gate Village No 4, DIFC, Dubai; daily, 12pm-3.30pm and 7pm-11pm; 04 241 4242, www.gaia-restaurants.com

Il Borro Tuscan Bistro, Dubai, UAE

Mena's 50 Best Restaurants rating: No 11

Named after the estate of the famed fashion family, the Ferragamos, and run by them, this award-winning restaurant at Jumeirah Al Naseem in Dubai has established a reputation for its farm-to-table dining concept. With organic farming as a guiding philosophy, many of the restaurant’s ingredients are shipped directly from the Il Borro Estate farm in Tuscany, including olive oil, honey and selected vegetables. Last year, the restaurant joined a growing list of home-grown UAE concepts to go international, with the opening of a branch in London.

Il Borro Tuscan Bistro; Turtle Lagoon, Jumeirah Al Naseem, Dubai; Monday to Friday, noon-3.30pm and 6.30pm-11.30pm; Saturday and Sunday, noon-4pm and 6.30pm-11.30pm; 04 275 2555, www.ilborrotuscanbistro.ae

Coya, Dubai, UAE

Mena's 50 Best Restaurants rating: No 13

This Peruvian hotspot was always going to make a top restaurant list, not only because of its popularity, constantly buzzing vibe and consistently good food, but also because of the team's attention to detail, the ability to innovate and keep up with changing times. Whether it's for brunch, lunch, drinks and even home delivery, Coya Dubai continues to satisfy.

Coya Dubai, Restaurant Village, Four Seasons Resort at Jumeirah Beach, Dubai; open daily, 12.30pm-4pm and 6pm-midnight; 04 316 9600, www.coyarestaurant.com

Reif Kushiyaki, Dubai, UAE

Mena's 50 Best Restaurants rating: No 16

Chef Reif Othman opened a new restaurant at dar wasl mall in 2019. Photo: Reif Japanese Kushiyaki
Chef Reif Othman opened a new restaurant at dar wasl mall in 2019. Photo: Reif Japanese Kushiyaki

The casual-dining concept in Jumeirah is helmed by chef Reif Othman with a focus on kushiyaki – Japanese grilled meat and poultry held together on a kushi (skewer). Aside from the chicken and beef skewers, there are also clay pots, ramens, gunkan sushi, gyoza and raw dishes to be had. A star dishes section reads like chef Othman's greatest hits, with wings, angel hair pasta, steamed bun burgers and Wagyu sandos.

Reif Japanese Kushiyaki; dar wasl mall, Al Wasl Road, Dubai; Monday to Thursday, noon-11pm; Friday, noon-midnight; Saturday and Sunday, 11am-midnight; 050 235 7071, www.reifkushiyaki.com

Tresind, Dubai, UAE

Mena's 50 Best Restaurants rating: No 18

The interiors of Tresind in Dubai. Photo: Tresind
The interiors of Tresind in Dubai. Photo: Tresind

Known for its gourmet and modern Indian dishes, Tresind is helmed by head chef Himanshu Saini. The restaurant was opened in Dubai in 2014 and has quickly made its mark on the country's culinary scene. On the menu are dishes that are almost too pretty to eat, such as arugula pani puri and corn-crusted spinach kebabs, as well as a special chef's tasting menu with a wild mushroom chai soup and tandoori rosemary lamb chops.

Tresind, voco Dubai, Sheikh Zayed Road; open daily, noon-11.30pm; 04 526 0728, www.tresind.com

Mimi Kakushi, Dubai, UAE

Mena's 50 Best Restaurants rating: No 20

Mimi Kakushi harks back to 1920s Osaka, a golden age when traditional Japanese values came into contact with modern art, jazz and western fashions. Called Orient Nouveau, the restaurant’s menu fuses time-honoured Japanese culinary techniques with other Far Eastern flavours, peppered with a few western influences. Expect hot and cold sharing plates of sashimi, sushi, tempura and gyoza, mains such as oven-baked black cod and Kagoshima wagyu beef, followed by an eclectic selection of desserts.

Mimi Kakushi, Restaurant Village, Four Seasons Resort Dubai at Jumeirah Beach; open daily, 6pm-2am; 04 379 4811, www.mimikakushi.ae

Lowe, Dubai, UAE

Mena's 50 Best Restaurants rating: No 23, also won the Sustainable Restaurant Award

A home-grown dining concept, Lowe offers a contemporary, experimental menu featuring seasonal produce all cooked naturally on fire. An open kitchen concept is centred on a charcoal grill, rotisserie and wood-fired oven. Part of the Nasab creative community and co-working space, Lowe specialises in rustic, accessible, relaxed dining, offering dishes such as burnt aubergine dip with seaweed zaatar, torched Hokkaido scallop and bottarga toast, and spiced lamb dumplings with sour cream, pine nuts, chickpeas and smoked chilli butter.

Lowe, Koa Canvas; Thursday, 6pm-11pm; Friday and Saturday, 8am-4pm and 6pm-11pm; Sunday, 8am-4pm; 04 320 1890, www.lowe-dubai.com

Hakkasan, Abu Dhabi, UAE

Mena's 50 Best Restaurants rating: No 25

Enjoy glittering skyline views from Hakkasan Abu Dhabi's terrace. Photo: Hakkasan
Enjoy glittering skyline views from Hakkasan Abu Dhabi's terrace. Photo: Hakkasan

Overlooking the grounds of the Emirates Palace, this award-winning Japanese-fusion restaurant is known for its extravagant culinary offerings. It has an extensive a la carte menu, and serves a Dim Sum, Then Sum menu on Saturdays between noon and 3.30pm, which starts at Dh98 for three baskets. The chic interiors are in keeping with the brand's style globally, or book an al fresco table for views of the Abu Dhabi skyline.

Hakkasan Abu Dhabi, Emirates Palace, Corniche Road, Abu Dhabi; open daily, 6pm-1am; 02 690 7739, www.hakkasan.com/abu-dhabi/

Amazonico, Dubai, UAE

Mena's 50 Best Restaurants rating: No 29

Amazonico in DIFC is inspired by the fusion treasures of the Amazon river. Offering a business lunch of three courses for Dh125, including lubina Nikkei – sea bass with Nikkei ginger and pak choy, or add a fourth course (Dh148) and enjoy a mocha dulce crunch, made with 70 per cent chocolate and Colombian coffee cream dessert. From the a la carte menu, try the ensalada Amazonica, with avocado, mango, confit tomato and kalamansi citrus dressing for Dh65, or the rubia gallega, a 30-day dry-aged Spanish rib-eye, priced at Dh290. With a relaxed bar downstairs, and more formal dining upstairs, all set within a plant-filled interior with vibrant decor and an open kitchen, there is plenty to enjoy.

Amazonico, DIFC, Dubai; open daily, noon-3am; 04 571 3999, www.amazonicorestaurant.com/dubai

BB Social Dining, Dubai, UAE

Mena's 50 Best Restaurants rating: No 33

Located in DIFC, this cosy nook sits in what was formerly an art gallery and is hailed by many as a hidden gem. The brainchild of Alex Stumpf, the head chef behind Dubai’s Peyote, BB disregards the traditional menu format and opts to categorise dishes based on the four Bs – baos, bowls, bbq and bites. An eastern menu that draws on culinary influences from Asia, the Middle East and beyond is designed to encourage social dining and there’s no differentiation between starters and main courses. Even better, it’s very reasonably priced for a DIFC restaurant. BB is also a favourite with Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, who has been spotted eating here on more than one occasion.

BB Social Dining, Gate Village 8, DIFC, Dubai; open daily, noon-midnight; 04 407 4444, www.thisisbb.com

Coya, Abu Dhabi, UAE

Mena's 50 Best Restaurants rating: No 34

Colourful fare at Coya Abu Dhabi. Photo: Coya Abu Dhabi
Colourful fare at Coya Abu Dhabi. Photo: Coya Abu Dhabi

Coya Abu Dhabi is a two-tiered restaurant, bar and "lifestyle destination" that guarantees great Peruvian food, exciting beverages and a lively atmosphere on every visit. Famed for its ceviche, anticuchos and sharing platters, this swanky spot delivers all of the above with exceptional service and just the right level of theatrics. A multifaceted menu, Inca-inspired interiors and custom-crafted furniture, an ever-changing collection of artwork and a sweeping terrace overlooking the waterfront make this spot easily one of the capital’s best eateries.

Coya Abu Dhabi, Four Seasons Hotel Abu Dhabi at Al Maryah Island, Abu Dhabi; open daily for dinner, 6.30pm-11.15pm; daytime openings vary; 02 306 7000, www.coyarestaurant.com

Indochine, Dubai, UAE

Mena's 50 Best Restaurants rating: No 35

Indochine has an intimate terrace with beautiful decor. Photo: Instagram / @indochinedxb
Indochine has an intimate terrace with beautiful decor. Photo: Instagram / @indochinedxb

It's been a favourite in New York since the early 1980s, and now it's a favourite in Dubai, too. Celebrity hotspot Indochine, which opened its doors in the emirate in 2020, serves a coveted French-Vietnamese menu, with dishes such as spicy squid salad to jungle curry and banana beignets. The vibe is sophisticated but not too stuffy, modern and yet not overly edgy for the sake of it, and interiors set the perfect backdrop for photo ops.

Indochine, DIFC, Dubai; open Sunday to Wednesday, noon-1am; Saturday, 7pm-1am; Thursday to Friday, 7pm-3am; 04 208 9333, www.indochinedxb.com

Hoseki, Dubai, UAE

Mena's 50 Best Restaurants rating: No 44

Despite its minimalist setting, the nine-seater Japanese restaurant Hoseki is all luxury with its traditional omakase set-up, where the customer lets the chef decide what dishes to serve, and its quality seafood, sourced directly from Tokyo’s well-known Tsukiji fish market.

During dining, chef Masahiro Sugiyama – whose family history in sushi-crafting goes back more than 150 years – bases his courses on the preferences of the guests at the counter. Aside from the unique dining experience, there’s also the view, with the intimate dining room looking out over the Dubai skyline.

Hoseki, Bulgari Resort Dubai, open for lunch on Thursday to Sunday, from 1pm; and dinner on Wednesday to Sunday, from 6pm; 04 777 5433, www.bulgarihotels.com/en_US/dubai/bars-and-restaurants/japanese-restaurant-hoseki

Butcher & Still, Abu Dhabi, UAE

Mena's 50 Best Restaurants rating: No 48

Freshly shucked oysters, a 21-day aged bone-in rib-eye steak, lump crab cake and cherry pie a la mode: these are some of the signature dishes you can expect on the excellent menu at Abu Dhabi's Butcher & Still. Located at the Four Seasons hotel, this restaurant reinterprets a 1920s Chicago steakhouse with sophisticated flair; leather booths, wooden floors and Prohibition era-inspired drinks all set the mood. Those views of Al Maryah Island through floor-to-ceiling windows or from the terrace are simply a bonus.

Butcher & Still, Four Seasons Hotel Abu Dhabi at Al Maryah Island, Abu Dhabi; open daily, 4pm-midnight; 02 333 2444, www.fourseasons.com/abudhabi/dining/restaurants/butcher_and_still

Mena’s 50 Best Restaurants 2022:

1. 3 Fils, Dubai, UAE

2. Zuma, Dubai, UAE

3. OCD Restaurant, Tel Aviv, Israel

4. Tresind Studio, Dubai, UAE (also won Art of Hospitality Award)

5. Sachi, Cairo, Egypt

6. Orfali Bros Bistro, Dubai, UAE

7. Fakhreldin, Amman, Jordan

8. LPM Restaurant & Bar, Dubai

9. George & John, Tel Aviv, Israel

10. Gaia, Dubai, UAE

11. Il Borro Tuscan Bistro, Dubai, UAE

12. Baron, Beirut, Lebanon

13. Coya, Dubai, UAE

14. HaBasta, Tel Aviv, Israel

15. Myazu, Riyadh, Saudi Arabia

16. Reif Kushiyaki, Dubai, UAE

17. Animar, Tel Aviv, Israel

18. Tresind, Dubai, UAE

19. Kazoku, Cairo, Egypt

20. Mimi Kakushi, Dubai, UAE

21. Liza, Beirut, Lebanon

22. Em Sherif, Beirut, Lebanon

23. Lowe, Dubai, UAE (also won the Sustainable Restaurant Award)

24. Pescado, Ashdod, Israel

25. Hakkasan, Abu Dhabi, UAE

26. La Grande Table Marocaine, Marrakesh, Morocco

27. 13C Bar in the Back, Amman, Jordan

28. Tawlet Mar Mikhael, Beirut, Lebanon

29. Amazonico, Dubai, UAE

30. Marble, Riyadh, Saudi Arabia

31. Mirai, Manama, Bahrain

32. Iloli, Casablanca, Morocco

33. BB Social Dining, Dubai, UAE

34. Coya, Abu Dhabi, UAE

35. Indochine, Dubai, UAE

36. Cut by Wolfgang Puck, Qatar, Doha

37. Porterhouse, Riyadh, Saudi Arabia

38. Zooba, Cairo, Egypt

39. Fusions by Tala, Manama, Bahrain

40. Milgo Milbar, Tel Aviv, Israel

41. Sufra, Amman, Jordan

42. LPM Restaurant & Cafe, Riyadh, Saudi Arabia

43. White Robata, Kuwait City, Kuwait

44. Hoseki, Dubai, UAE

45. Izakaya, Cairo, Egypt

46. La Closerie, La Marsa, Tunisia

47. Clap, Beirut, Lebanon

48. Butcher & Still, Abu Dhabi, UAE

49. Plus61, Marrakech, Morocco

50. Tokyo, Riyadh, Saudi Arabia

UAE currency: the story behind the money in your pockets
How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
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The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

McLaren GT specs

Engine: 4-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 630Nm

Price: Dh875,000

On sale: now

First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)

The specs: Lamborghini Aventador SVJ

Price, base: Dh1,731,672

Engine: 6.5-litre V12

Gearbox: Seven-speed automatic

Power: 770hp @ 8,500rpm

Torque: 720Nm @ 6,750rpm

Fuel economy: 19.6L / 100km

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

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

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
EXPATS
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MATCH INFO

Chelsea 0

Liverpool 2 (Mane 50', 54')

Red card: Andreas Christensen (Chelsea)

Man of the match: Sadio Mane (Liverpool)

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

THE BIO

Born: Mukalla, Yemen, 1979

Education: UAE University, Al Ain

Family: Married with two daughters: Asayel, 7, and Sara, 6

Favourite piece of music: Horse Dance by Naseer Shamma

Favourite book: Science and geology

Favourite place to travel to: Washington DC

Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.

Most wanted allegations
  • Benjamin Macann, 32: involvement in cocaine smuggling gang.
  • Jack Mayle, 30: sold drugs from a phone line called the Flavour Quest.
  • Callum Halpin, 27: over the 2018 murder of a rival drug dealer. 
  • Asim Naveed, 29: accused of being the leader of a gang that imported cocaine.
  • Calvin Parris, 32: accused of buying cocaine from Naveed and selling it on.
  • John James Jones, 31: allegedly stabbed two people causing serious injuries.
  • Callum Michael Allan, 23: alleged drug dealing and assaulting an emergency worker.
  • Dean Garforth, 29: part of a crime gang that sold drugs and guns.
  • Joshua Dillon Hendry, 30: accused of trafficking heroin and crack cocain. 
  • Mark Francis Roberts, 28: grievous bodily harm after a bungled attempt to steal a £60,000 watch.
  • James ‘Jamie’ Stevenson, 56: for arson and over the seizure of a tonne of cocaine.
  • Nana Oppong, 41: shot a man eight times in a suspected gangland reprisal attack. 
The specs

Engine: 3.8-litre twin-turbo V8

Power: 611bhp

Torque: 620Nm

Transmission: seven-speed automatic

Price: upon application

On sale: now

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
COMPANY PROFILE
Name: Mamo 

 Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua

 Based: Dubai, UAE

 Number of employees: 28

 Sector: Financial services

 Investment: $9.5m

 Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors. 

 
COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
Updated: February 10, 2022, 12:02 PM