Saudi Arabia's Minister for the Hajj has told pilgrims to stay in their tents between 10am and 4pm on Thursday, warning of heat exhaustion when thousands scale a sacred hill on the outskirts of Makkah for the Day of Arafat.
Temperatures are hovering around 40°C as more than a million people converge on the holy city for the start of the annual Hajj pilgrimage on Wednesday. Saudi Arabia has increased efforts to ensure a safe event in the summer heat. Strict penalties have been enforced against illegal visitors to Makkah to prevent overcrowding.
Hajj Minister Tawfiq Al Rabiah warned worshippers to use the transport provided to Mount Arafat rather than walking, according to the official Saudi Press Agency. He said random trips on foot "pose a significant threat to the flow of crowds and the safety of pilgrims".
The Day of Arafat traditionally marks the high point of the Hajj, when pilgrims assemble on the hill and its surrounding plain for hours of prayer and Quran recital. Mount Arafat is where the Prophet Mohammed is believed to have delivered his final sermon. There is little to no shade on the 70-metre-high hill, leaving pilgrims exposed to the desert sun.
Saudi authorities said last year that 1,300 people died during the Hajj as temperatures reached 50°C. Many of the dead were unregistered pilgrims who lacked access to air-conditioned tents and buses.
This year more than 40 government agencies and 250,000 officials have been mobilised to ensure safety. Saudi Arabia's Interior Ministry has warned that anyone attempting to perform the pilgrimage without a permit will face a fine of up to 20,000 riyals ($5,300). Those helping illegal pilgrims to travel to Makkah face even higher fines. Foreigners who breach the rules could be barred from entering Saudi Arabia for 10 years.
Artificial intelligence is also being used by authorities to monitor data and video, with a new fleet of drones in the skies above Makkah to help manage the crowds.
The Hajj is one of the five pillars of Islam. It is mandatory for Muslims able to do so to perform the pilgrimage once in their lives. As of Sunday, more than 1.4 million pilgrims had arrived in Saudi Arabia for this year's rituals, officials said.
On Wednesday, robed pilgrims will perform the tawaf - walking seven times around the Kaaba, the black cubic structure at the centre of Makkah's Grand Mosque that is Islam's holiest site.
Before entering Makkah, pilgrims must first enter a state of purity, called ihram, which requires special dress and behaviour. Men wear a seamless shroud-like white garment that emphasises unity among believers, regardless of their social status or nationality. Women wear loose dresses, also white, exposing just their face and hands.
For many Muslims, completing the Hajj is a once-in-a-lifetime opportunity. "I am so happy, it's such an amazing feeling," Reem Al Shogre, a 35-year-old Saudi national performing the pilgrimage for the first time, told AFP.
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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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