Saudi Arabia has forecast an average high temperature of up to 48ºC in Makkah during the Hajj pilgrimage this month, according to meteorological services.
“The expected climate for Hajj this year is an increase in average temperatures of one and a half to two degrees above normal in Makkah and Madinah,” National Meteorology Centre chief Ayman Ghulam said on Tuesday.
He said afternoon temperatures could peak at 48ºC.
“We expect relative humidity of 25 per cent, and although we expect a low probability of rain during most days, there's some forecast of heavy rains in the high plains of Taif that may then make its way to the holy sites,” he said.
The meteorology services put the probability of rainfall during the Hajj season at 60 per cent.
The Hajj, which begins on June 14, is one of the five pillars of Islam and must be undertaken at least once by all Muslims who have the means to do so.
It involves a series of rites – much of which takes place outdoors in the holy sites of Makkah and its surroundings – completed over four days.
Last year more than 1.8 million Muslims took part in the Hajj, according to official figures.
More than 2,000 people suffered heat stress, according to Saudi authorities, after temperatures soared to 48ºC last year.
Officials in the kingdom take steps to try to mitigate the effects of heat, including providing air-conditioned tents and misting systems.
“There is a need for sufficient quantities of water to cover daily consumption as temperatures rise,” Mr Ghulam said.
He also said food for pilgrims should be transported in refrigerators so it does not spoil.
This year’s Hajj is expected to be the last to officially take place during the summer season in Saudi Arabia. The Hajj begins almost two weeks earlier each year due to Islam’s following of the lunar calendar which lasts 354 days.
Saudi Arabia began a cloud-seeding programme two years ago with the first batch of flights over the regions of Riyadh, Qassim and Hail to increase rainfall in the country, which does not exceed 100 millimetres a year.
Under Saudi Crown Prince Mohammed bin Salman’s Vision 2030 plan to reform the kingdom’s economy, 30 million pilgrims would take part in the Hajj and Umrah – a smaller, year-round pilgrimage. That would be an increase of more than 10 million from average annual numbers.
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
More coverage from the Future Forum
PROFILE OF CURE.FIT
Started: July 2016
Founders: Mukesh Bansal and Ankit Nagori
Based: Bangalore, India
Sector: Health & wellness
Size: 500 employees
Investment: $250 million
Investors: Accel, Oaktree Capital (US); Chiratae Ventures, Epiq Capital, Innoven Capital, Kalaari Capital, Kotak Mahindra Bank, Piramal Group’s Anand Piramal, Pratithi Investment Trust, Ratan Tata (India); and Unilever Ventures (Unilever’s global venture capital arm)
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?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Company%C2%A0profile
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Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
Specs
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Range: 400km
Power: 134bhp
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Studying addiction
This month, Dubai Medical College launched the Middle East’s first master's programme in addiction science.
Together with the Erada Centre for Treatment and Rehabilitation, the college offers a two-year master’s course as well as a one-year diploma in the same subject.
The move was announced earlier this year and is part of a new drive to combat drug abuse and increase the region’s capacity for treating drug addiction.
