Fordow was Iran’s nuclear stronghold, and more than just a uranium enrichment site. It was a symbol of defiance and a bargaining chip in nuclear diplomacy.
The site's fate is uncertain after several 30,000-pound US bunker bombs had been dropped on it. Iranian state media confirmed that part of the Fordow nuclear site area "was attacked by the enemy".
The site became the central flashpoint in the conflict between Iran and Israel and the US. Israeli officials reportedly viewed it as a priority target in their campaign to cripple Iran’s nuclear infrastructure and were pressuring Washington to intervene militarily to help neutralise it.
The site’s extreme fortification made it nearly impossible to attack without advanced bunker-busting weaponry, something only the US possesses.
Where is it?
The Fordow Fuel Enrichment Plant (FFEP) is located roughly 32 kilometres south of Qom, in the rugged terrain near the small village of Fordow, in central Iran’s Markazi province.
It is deep into the side of a mountain, adjacent to a military base operated by the Islamic Revolutionary Guard Corps (IRGC).
This seems to be no accidental placement: Qom is Iran’s religious capital, home to its most powerful clerics. By anchoring its most sensitive nuclear site here, Iran symbolically tied its atomic ambitions to its religious and ideological core.
Why was it the 'crown jewel'?
Fordow has often been called the crown jewel of Iran’s nuclear programme. The title comes not from size but from strategic survivability, secrecy, and symbolism.
It was one of the most heavily fortified nuclear facilities in the world. Buried under 80 to 100 metres of rock and reinforced concrete, it was designed to withstand military strikes, including those from bunker-buster bombs.
According to weapons analysts, only the US GBU-57 Massive Ordnance Penetrator – a 15-tonne bomb – had a chance of breaching it. Israeli bombs, by contrast, are widely considered insufficient for the job.
"Iran's key nuclear enrichment facilities have been completely and totally obliterated," said President Donald Trump following the strikes on Fordow and other Iranian nuclear sites.
Fordow was built in secret in the mid-2000s and only revealed in 2009 after western intelligence agencies exposed its existence. Iran confirmed the site under pressure, but the episode fed suspicions that Tehran was pursuing a covert path to a nuclear weapon.
What happens inside?
At its core, Fordow was a uranium enrichment facility. This means it was not producing bombs or warheads, but spinning centrifuges that increase the concentration of fissile isotopes in uranium.
It was originally meant to enrich uranium up to 20 per cent for the Tehran Research Reactor. But it was enriching uranium to 60 per cent before the US strikes, a level approaching weapons-grade.
It hosted both older IR-1 centrifuges and more advanced IR-6 machines, and was estimated to have 100–200 nuclear engineers, technicians, and support personnel, many trained at elite universities.
What about IAEA access?
The International Atomic Energy Agency (IAEA) has visited Fordow several times.
Under the 2015 Joint Comprehensive Plan of Action (JCPoA), Iran agreed to suspend enrichment at Fordow and convert the facility to a research centre. The IAEA installed surveillance equipment, and inspectors visited regularly.
But in 2019, Iran resumed enrichment at the site in response to the US withdrawal from the JCPoA. Since 2023, Iran has reduced IAEA access, and in 2024 expelled several senior inspectors.
Do the US strikes risk a radiation leak?
Pete Bryant, honorary professor in physics at the University of Liverpool, told The National that Fordow is a uranium enrichment facility, not a nuclear power plant, and therefore cannot experience a nuclear meltdown of the kind seen at Fukushima in Japan or Chernobyl in Soviet Ukraine.
“It's important to distinguish between nuclear power plants and uranium enrichment facilities, as they are fundamentally different in function, design, and risk,” he said.
“Chernobyl and Fukushima were full-scale nuclear reactor incidents under very specific, high-risk conditions. Iran’s uranium enrichment facilities are not reactors, do not have comparable inventories of radioactive material, and cannot experience similar failures.”
Iran’s Nuclear Safety System Centre said “no nuclear contamination” was detected around nuclear sites following US attacks.
More from Rashmee Roshan Lall
UAE SQUAD FOR ASIAN JIU-JITSU CHAMPIONSHIP
Men’s squad: Faisal Al Ketbi, Omar Al Fadhli, Zayed Al Kathiri, Thiab Al Nuaimi, Khaled Al Shehhi, Mohamed Ali Al Suwaidi, Farraj Khaled Al Awlaqi, Muhammad Al Ameri, Mahdi Al Awlaqi, Saeed Al Qubaisi, Abdullah Al Qubaisi and Hazaa Farhan
Women's squad: Hamda Al Shekheili, Shouq Al Dhanhani, Balqis Abdullah, Sharifa Al Namani, Asma Al Hosani, Maitha Sultan, Bashayer Al Matrooshi, Maha Al Hanaei, Shamma Al Kalbani, Haya Al Jahuri, Mahra Mahfouz, Marwa Al Hosani, Tasneem Al Jahoori and Maryam Al Amri
The specs
Engine: 2.0-litre turbo 4-cyl
Transmission: eight-speed auto
Power: 190bhp
Torque: 300Nm
Price: Dh169,900
On sale: now
Jewel of the Expo 2020
252 projectors installed on Al Wasl dome
13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas
550 tonnes of moulded steel were raised last year to cap the dome
724,000 cubic metres is the space it encloses
Stands taller than the leaning tower of Pisa
Steel trellis dome is one of the largest single structures on site
The size of 16 tennis courts and weighs as much as 500 elephants
Al Wasl means connection in Arabic
World’s largest 360-degree projection surface
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
SUCCESSION%20SEASON%204%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreated%20by%3A%20%3C%2Fstrong%3EJesse%20Armstrong%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Brian%20Cox%2C%20Jeremy%20Strong%2C%20Kieran%20Culkin%2C%20Sarah%20Snook%2C%20Nicholas%20Braun%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Third Test
Day 3, stumps
India 443-7 (d) & 54-5 (27 ov)
Australia 151
India lead by 346 runs with 5 wickets remaining
Dengue%20fever%20symptoms
%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A
The specs: McLaren 600LT
Price, base: Dh914,000
Engine: 3.8-litre twin-turbo V8
Transmission: Seven-speed automatic
Power: 600hp @ 7,500rpm
Torque: 620Nm @ 5,500rpm
Fuel economy 12.2.L / 100km
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.0-litre%2C%20flat%20six-cylinder%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3Eseven-speed%20PDK%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E510hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E470Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh634%2C200%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
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