• Abundant marine life in the Red Sea. Photos: Saudi Tourism Authority
    Abundant marine life in the Red Sea. Photos: Saudi Tourism Authority
  • A lone tent in Ad Dahna desert, which extends about 1,000 kilometres through Saudi Arabia
    A lone tent in Ad Dahna desert, which extends about 1,000 kilometres through Saudi Arabia
  • Balloons flying over the Unesco World Heritage Site of AlUla
    Balloons flying over the Unesco World Heritage Site of AlUla
  • The cliff formations known as 'The Edge of the World', located 100km from Riyadh
    The cliff formations known as 'The Edge of the World', located 100km from Riyadh
  • The road to Tabuk, home to spectacular rock formations
    The road to Tabuk, home to spectacular rock formations
  • Madain Saleh, the first archaeological site in Saudi Arabia to join Unesco's World Heritage List
    Madain Saleh, the first archaeological site in Saudi Arabia to join Unesco's World Heritage List
  • Stunning cabins located in the wilderness of Saudi Arabia
    Stunning cabins located in the wilderness of Saudi Arabia
  • The region of Jazan is known for its lush greenery, which resembles the rice terraces of Bali
    The region of Jazan is known for its lush greenery, which resembles the rice terraces of Bali
  • The old city of Jeddah with its signature architecture
    The old city of Jeddah with its signature architecture
  • Jeddah is known for its coastline and charm
    Jeddah is known for its coastline and charm
  • Jabal al-Lawz, or Louz Mountain, is located in north-west Saudi Arabia, near the Jordanian border, which often gets coated in snow
    Jabal al-Lawz, or Louz Mountain, is located in north-west Saudi Arabia, near the Jordanian border, which often gets coated in snow
  • The historical village of Zee Al-Ain is located in the Al Bahah province
    The historical village of Zee Al-Ain is located in the Al Bahah province

Saudi Arabia spotlights winter adventures in push for tourism: 'See the desert carpeted in snow'


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With cool winter weather sweeping the region, the Saudi Tourism Authority has launched a campaign to spotlight the kingdom’s growing number of outdoor activities.

The campaign highlights 17 locations around the kingdom where there are more than 300 experiences on offer – from desert camping to snowy desert hikes – from 200 private companies.

Tourism Minister Ahmed Al Khateeb said the Saudi Winter Season, launched on Thursday, December 10, will run through to March and is aimed not just at residents and nationals of the kingdom, but seeks to highlight a variety of landscapes to visitors from across the GCC.

"Local, residents and GCC visitors will have an exciting range of activities through Saudi Arabian destinations that are perfect for the cooler months of the year," said Abdullah Al Dakhil, a spokesman for the Saudi Winter Season.

The spokesman said visitors can enjoy the temperate climate of the Red Sea for winter sun and sand. They can explore Saudi’s national parks and ward off the evening chill with a roaring campfire beneath the glorious desert stars, or head for the colder climes of Saudi’s mountainous north for a chance to see the desert carpeted in fresh snow.

Mr Al Khateeb also said the tourism sector was working closely with the health ministry to ensure visitors were kept as safe as possible during the pandemic.

Like many countries around the world, Saudi Arabia shut its borders earlier this year to prevent the spread of Covid-19. The move, while bringing down numbers of infections in the kingdom, took a toll on the economy – particularly on the hospitality and tourism sectors.

For years, Saudi Arabia was largely closed off to non-religious visitors but last year launched tourist visas in a bid to attract more people to the kingdom.

Tourists can obtain a 90-day, multiple-entry visa to enter the country and visitors from 49 countries, including the US, UK, Canada and Australia, can apply online or receive visas on arrival.

Previously, the majority of visitors were undertaking Umrah or Hajj pilgrimages.

Saudi Arabia has five Unesco World Heritage Sites and has been spending millions on developing infrastructure to attract more visitors including, putting on extensive festivals and building accommodation and attraction.

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Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
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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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