Without a river or green spaces, residents of Amman have little option but to leave the city for outdoor activities or for a change of scenery.
Away from the white residential buildings that dominate the capital, the nondescript skyline gives way to valleys that plunge below sea level — Amman sits on top of the East Bank Plateau, a series of steep hills and deep wadis.
After exiting the main motorway south heading to Ma'in, there lies a collection of hot springs nestled in ancient hills just above the Dead Sea.
There are over 60 springs in the area, which is 264 metres below sea level, and natural pools where people go to swim.
But the warmth is not the only attraction.
Muhammad Al Shurmna, manager of the main spa in the area, says Ma'in waters are “very famous” for their therapeutic qualities.
“The water here is very rich with minerals,” he says, citing potash, calcium, phosphorus and iodine.
“It easily penetrates the skin to the joints, increases the blood flow and relaxes the muscles,” Mr Shurmna says.
It costs about $54 to enter the spa, although visitors can enter the area and view its six waterfalls for $14.
While temperatures in Amman dropped to near zero this month, bathers in Ma'in were enjoying waterfalls as hot as 65°C.
People have been seeking the healing qualities of the waters for millennia, when Ma'in was known as Baaras.
King Herod of biblical fame is thought to have visited Baaras regularly when he was residing at his castle palace of Machaerus, in highlands 30 kilometres from the springs.
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People bathe at a public pool in Ma'in, south of the Jordanian capital Amman. All photos: Amy McConaghy / The National -

There are more than 60 hot springs amid the steep hills and deep wadis in the area. -

While temperatures in Amman dropped near to 0°C this month, bathers in Ma'in were enjoying waterfalls as hot as 65°C. -

Visitors can enter the area and view its six waterfalls for $14. -

The Ma'in Hot Spring Spa, which charges $54 for entry. -

The spring waters are said to be rich in minerals such as potash, calcium, phosphorus and iodine. -

People have been seeking the healing qualities of the waters for millennia. -

The biblical king Herod is thought to have visited the springs frequently while staying at his castle in the area.
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Bio:
Favourite Quote: Prophet Mohammad's quotes There is reward for kindness to every living thing and A good man treats women with honour
Favourite Hobby: Serving poor people
Favourite Book: The Alchemist by Paulo Coelho
Favourite food: Fish and vegetables
Favourite place to visit: London
SPECS
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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Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
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Fuel consumption: 6.9L/100km
On sale: Now
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RACE SCHEDULE
All times UAE ( 4 GMT)
Friday, September 29
First practice: 7am - 8.30am
Second practice: 11am - 12.30pm
Saturday, September 30
Qualifying: 1pm - 2pm
Sunday, October 1
Race: 11am - 1pm

