The Cabinet has announced national holidays for the public and private sector for next year.
While the precise dates according to the Gregorian calendar will not be confirmed until much nearer to the time, The National has spoken to leading astronomers for a clearer idea of when the holidays will fall.
For public holidays such as Eid Al Fitr and Eid Al Adha, exact dates are confirmed by the UAE’s Moon-sighting committee in the days preceding the holidays.
But Ibrahim Al Jarwan, chairman of the Emirates Astronomical Society, explained the precision with which the lunar cycle position can be determined using astronomical calculations.
“We can accurately predict the new moon's position for up to 100 years in advance based on certain elements,” he told The National.
“However, an official confirmation is required from the Ministry of Justice despite the scientific accuracy.”
When are 2025's public holidays?
The first public holiday of 2025 will be New Year's Day on Wednesday, January 1, followed by Eid Al Fitr, the festival that marks the end of Ramadan.
Eid Al Fitr could fall between Monday, March 31, and Wednesday, April 2, astronomers at the Emirates Astronomical Society told The National.
Arafat Day is expected to fall on Friday, May 30, which would mean Eid Al Adha will fall from Saturday, May 31, to Wednesday, June 2.
Islamic New Year is expected to fall on Friday, June 27, while the Prophet Mohammed's birthday is expected to fall on Monday, September 1.
Meanwhile, Commemoration Day is set for Monday, December 1, while the public holidays for National Day will likely fall on Tuesday, December 2, and Wednesday, December 3.
The Cabinet has the authority to postpone any of the holidays, except for the Eid holidays, to either the beginning or end of the week to ensure extended weekends.
Holidays that coincide with other official holidays or weekends cannot be postponed.
Mr Al Jarwan said key elements in predicting the lunar cycle include the birth of the new Moon or its conjunction with the Sun, the new Moon's elevation above the horizon at sunset, the age of the new Moon at sunset and how long it remains above the horizon after sunset.
“There are other elements that are based on over 100 years of documented observations and more than 3,000 documented sightings from different parts of the world,” he said.
Watch: Eid al Fitr fireworks 2024
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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