Towering palm trunks and the sound of rushing water are two constants in what is now officially the world's largest self-contained oasis.
Al Ahsa Oasis, located in Saudi Arabia, was this month recognised by Guinness World Records as the biggest oasis on the planet.
More than 2.5 million date palms grow here, fed from a huge underground aquifer. This constant running water supply means that Al Ahsa glows a verdant green and allows agriculture year-round in a region that is otherwise covered by desert sand.
Stretching across 85.4 square kilometres, the oasis keeps its trees irrigated by the flow of more than 280 springs of hot, warm and cold water. The wells and canals formed are not only good for the date palms, they're also a prime place for visitors looking to cool off.
Al Ahsa is particularly well-known for its khalasah dates, and it's also where the Al Ahsa date festival takes place. Farmers flock to the region to showcase the various kinds of dates grown across south-eastern Saudi Arabia at this annual event.
While its Guinness World Record recognition may be new, Al Ahsa has always been important. In years gone by, it was an ancient hub on trading routes and merchants would use it as a stopping place. Pilgrims from across the Arabian Peninsula would also stop at Al Ahsa en route to Makkah.
What else is there to see here?
As well as the world's biggest oasis, Al Ahsa is worth a visit for its Unesco-designated status as a World Heritage Site. This was awarded to the region in recognition of its many archaeological landmarks, which show traces of human settlement back to the Neolithic period.
As domestic tourism in Saudi Arabia grows, the region is quickly becoming a favourite with visitors who come as much to see the greenery as they do to discover more about the history of the land.
The first royal school in Saudi Arabia can be found nearby, in an area called Al Hofuf. And the eastern province's first masjid – Jawatha Mosque – is about 12km from here. The village of Al Qarah in the east of Al Ahsa is home to a small mountain, Jebal Al Qarah, which is a popular place for drinking in the view from the top.
As evening falls, Souk Al Qaisariya comes alive. This traditional marketplace has thrived for hundreds of years and its clay brick buildings are considered an architectural treasure of the region.
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.
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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
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if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now