• Damac Hills has become the first residential community to have a wave pool in the UAE. Courtesy Damac Properties
    Damac Hills has become the first residential community to have a wave pool in the UAE. Courtesy Damac Properties
  • The giant ball that generates the waves in the centre of the Malibu Bay pool at Damac Hills. Courtesy Damac Properties
    The giant ball that generates the waves in the centre of the Malibu Bay pool at Damac Hills. Courtesy Damac Properties
  • The Malibu Bay logo has a vintage California-feel. Courtesy Damac Properties
    The Malibu Bay logo has a vintage California-feel. Courtesy Damac Properties
  • The wave pool is free for Damic Hills residents to use. Courtesy Damac Properties
    The wave pool is free for Damic Hills residents to use. Courtesy Damac Properties
  • The Malibu Bay pool spans 24,700 square feet, which is one and a half times as big as a professional hockey rink. Courtesy Damac Properties
    The Malibu Bay pool spans 24,700 square feet, which is one and a half times as big as a professional hockey rink. Courtesy Damac Properties

Malibu Bay: UAE's first residential wave pool is now open – in pictures


Farah Andrews
  • English
  • Arabic

A Dubai community has become the first in the UAE to have a wave pool for the exclusive use of its residents.

The free-to-use Malibu Bay wave pool offers the benefits of being at the beach but is located within the Damac Hills gated community, which is approximately a 20-minute drive from the nearest beach on the Dubai coastline.

The pool spans 24,700 square feet, about one and a half times as big as a professional ice hockey rink. The waves are created by a giant wave ball, which has been imported from Belgium and plunges up and down in a gated area in the centre of the pool.

The giant ball that generates waves in the centre of the Malibu Bay pool at Damac Hills. Courtesy Damac Properties
The giant ball that generates waves in the centre of the Malibu Bay pool at Damac Hills. Courtesy Damac Properties

“While the UAE has several artificial islands, I haven’t seen anything like the wave pool in Malibu Bay. It's definitely unique and one of a kind,” said Niall McLoughlin, senior vice president of Damac Properties.

“From a creative standpoint, you really feel like you are in California’s Malibu Bay, with the serene green landscape, palm trees surrounding the wave pool and the graffiti artwork and surfboards integrated into the design.”

He added: “There has been a lot of exciting chatter from residents about the beach and the opening is really a milestone for Damac Hills, which continues to offer its residents unique attractions.”

The pool is not the only attraction at Malibu Bay, which has a retro California-style logo, in keeping with its namesake. The 72,000 sq ft area also offers food trucks and leisure activities, such as table tennis and a splash park for children. The larger park area at Damac Hills also has a skate park, a horse stable, an ice rink, a petting zoo, a dog park and fishing lakes.

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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

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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

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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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