Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, has congratulated the UAE's best-performing school pupils.
The UAE’s highest achieving high school pupils at Ministry of Education curriculum public and private schools were named on Monday, ahead of exams results being released on July 3.
“We congratulate our sons and daughters who excelled in high school … and we congratulate their parents and teachers,” said Sheikh Mohammed bin Rashid on X.
“We congratulate our educational staff for the successful conclusion of their academic year.
“In our schools we see our future … and in our students we see our new national cadres … and from the field of education we embark on the fields of development.”
Sheikh Abdullah bin Zayed, the UAE Minister of Foreign Affairs, also took to X to congratulate the pupils.
“We congratulate the students, parents, and teachers for their effort and perseverance, and we congratulate the outstanding male and female students among our sons and daughters who have kept excellence in mind and made it a goal they can achieve,” said Sheikh Abdullah bin Zayed.
“With you, education in our country will reach the highest levels, and with you we will achieve the progress and prosperity we aspire to.”
Mariam Obaid Rashid Hamad Ali Alzaabi, a 17-year-old Emirati pupil from Kalba, ranked first across the country in the elite stream, the toughest of the four streams provided by the MOE.
The Elite Stream provides educational opportunities for outstanding Emirati students to join the best local and international universities.
“I'm very happy. I'm very relieved as well. As a high school student, I used to stress about my grades,” said Ms Alzaabi, a pupil at Al Mumeneen School in Fujairah.
“I did not get my results. I only know that I am the topper.”
“I felt very happy. He is an inspiration to me and seeing him congratulate me has pushed me to strive even more,” she said about Sheikh Mohammed's message.
Ms Alzaabi studied calculus, physics, chemistry, biology, English and Arabic.
In her previous exams this year, she scored an average of 97.8 per cent in term one and 98 .8 per cent in term two.
She currently aims to pursue a degree in chemical engineering at Khalifa University in the fall.
“I'm very inspired by female ministers. We have a lot of women in high positions in the government and I'm very inspired by them,” she said.
“Although I'm going to study chemical engineering, I have a dream to work in the government. I really want to give back to my country,” she said.
Next steps
After finishing grade nine, pupils in MOE curriculum schools can choose either to remain in the general stream or join the advanced stream.
Pupils in the advanced stream receive more in-depth instruction in maths and sciences than those in the general track.
The elite group is an advanced science programme for academically outstanding pupils.
The applied stream offers pupils a set of core and vocational subjects.
Waleed Al Asadi, an 18-year-old Palestinian pupil at International Private School Abu Dhabi was one of the highest scorers in the country in the Advanced stream.
Mr Al Asadi aims to study medicine and work as a surgeon.
“I cannot describe how happy I am and how hopeful I am. I can't believe it. It's a dream come true. I had always dreamed about this,” said Mr Al Asadi.
“It has been my dream since I was a child to study medicine because I love to help people and wish to save lives,” said Mr Al Asadi who scored 99.8 per cent and 99.9 per cent in terms one and two this year.
He said he aims to start his studies in medicine at UAE University in September.
Khaled Al Asadi, Waleed's father, said: “I cannot describe … there are no words to describe how I am feeling. Thanks and praise be to God.”
He said he had expected great results from his son who had always ranked first in class since he was a child.
Abdallah Mohamed Mekhimar, an 18-year-old pupil at Ras Al Khaimah School, said he felt proud and happy at being named one of the highest achievers in the country.
The pupil is one of the UAE’s nationwide high achievers in the advanced stream.
“I'm speechless,” he said.
“I'm so thankful to the UAE because the country as given me everything I need.
“I may go to university here or in Egypt. I want to study medicine as it is my childhood dream.”
The pupil scored 99.42 per cent in term one this year and 99.75 per cent in term two, and said he was excited to see his final results on Wednesday.
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: 3.0-litre six-cylinder MHEV
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