Why does the UAE celebrate Flag Day and what do the colours stand for?

UPDATE: UAE schools and workplaces celebrate Emirati values on Flag Day

Citizens and residents alike will gather on Friday in a show of patriotic pride as the UAE marks its 12th annual Flag Day.

The banner occasion was established in 2013 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, to commemorate the accession of the late President Sheikh Khalifa in 2004 and has become a staple of the UAE calendar in the years since.

It is typically marked on November 3, but with the date falling on a Sunday this year, Sheikh Mohammed has called on the public to fly the flag on Friday to ensure as many people as possible can show their support.

Members of the public, ministries, private companies and schools are being invited to raise the flag in unison at 11am. While not a public holiday, it is typically celebrated with greater fervour.

Here, The National looks back at the origins of the event and the rules to know to fly the flag for the Emirates.

History of the UAE flag

Abdullah Al Maainah, who designed the UAE flag, pictured in 2016. Photo: Abdullah Al Maainah

Abdullah Al Maainah won a competition in Al Ittihad newspaper in 1971 to decide who would have the honour of designing the flag of the new nation. His entry was inspired by the poet, Safi-u-ddin Al Hali.

The young Emirati intended the four colours of green, white, black and red to represent Arab unity, as described in Al Hali's works.

His submission beat more than 1,000 entries to be selected to represent the new nation. Mr Al Maainah was 19 at the time and later went on to become the minister of foreign affairs.

Two flags were raised in December 1971 to mark the formation of the nation – one in Abu Dhabi, the other at Union House in Dubai. The flag was flown at the UN headquarters in New York on December 10, 1971.

What do the colours of the flag stand for?

The flag’s four colours – known as the pan-Arab colours – each represent a different attribute. White stands for good deeds and generosity, green for growth and prosperity, black for strength, resilience and courage and red embodies the sacrifices made by previous generations of Emiratis in defence of the nation.

Rules for flag display

The UAE has strict rules in place for the display of the UAE flag periodically updated and distributed by authorities. The Presidential Protocol and Strategic Narrative Authority has a detailed guidebook available online on how to display the flag indoors and outdoors, and what is prohibited.

Here are some of the rules in place to preserve the integrity of the national flag:

The flag should be printed on durable, high-quality and matte fabric only which should be either polyester or 100 per cent nylon
When displaying flags indoors, the base can be gold, silver or wooden. The flag must not touch the ground or base and must be at least 20-25cm from the base
No additional decorations can be added to the flag and no other flag should be on the same pole
The flag should be regularly checked for damage, at least once in 45 days. If damaged to any extent, it must be replaced immediately
When hanging in streets or on buildings, the flag should hang vertically with the red part up and the other three parts facing down so the viewer sees it vertically from every direction
Damaged flags may be recycled by disintegrating their parts so that they no longer represent the shape of the flag, nor indicate its previous representation
Do not place any logos, designs or drawings on the UAE flag. The only exception is when the UAE emblem is displayed in the white area and represents the UAE President’s Flag
The flag shape and colours should only be displayed as intended and not used on decorative elements or altered to fit such purposes. Examples include balloons, logos and typography
The flag must not be printed on any disposable materials such as pillows, napkins or boxes and it is prohibited to print the UAE flag on edible items including cakes or sweets, or wrappers for such food items
The flag or any elements of it must not be used as a trademark or part of a trademark for advertising purposes without prior permission.

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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