A Dubai resident covers up to protect himself on a hot, dusty day. Chris Whiteoak / The National
A Dubai resident covers up to protect himself on a hot, dusty day. Chris Whiteoak / The National
A Dubai resident covers up to protect himself on a hot, dusty day. Chris Whiteoak / The National
A Dubai resident covers up to protect himself on a hot, dusty day. Chris Whiteoak / The National

UAE breaks May heat record again


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Read more: What is causing UAE's record high temperatures?

The UAE on Saturday broke a May temperature record for the second day in a row, the National Centre of Meteorology said.

In a post on X, the centre confirmed the mercury rose to a scorching 51.6ºC in Abu Dhabi emirate.

The record temperature was recorded in the Sweihan area close to Al Ain and followed Friday's record of 50.4°C, also in Abu Dhabi emirate.

Both those temperatures were higher than the previous May record of 50.2°C noted in May 2009.

Records have been collected systematically in the early 2000s.

The sizzling temperatures mean summer has started earlier this year and also comes after the UAE experienced the hottest April on record. Average daily temperature highs for the month stood at 42.6°C.

It also comes as global climate records continue to tumble. Last year was the world's hottest year on record, scientists from the European Copernicus climate service said. It broke the record set in 2023.

The scorching conditions in the UAE meanwhile, prompted the NCM on Friday to issue a heat warning instructing people to avoid direct exposure to the sun, drink plenty of fluids, not to leave children in cars and ensure pets are hydrated.

Medics have urged people to stay indoors during peak heat hours where possible and avoid direct sun exposure.

Dr Karthikeyan Chinniah, consultant in emergency medicine at Lifecare Hospital in Mussaffah, Abu Dhabi, previously told The National that people should allow their body time to acclimate to hot weather before engaging in strenuous activity. He also advised wearing loose-fitting and light-coloured clothing, using sunscreen and wearing sunglasses.

“It is essential to consume enough water to stay sufficiently hydrated," Dr Chinniah said.

There might be some respite for residents from scorching heat over the next few days.

In its five-day bulletin published on Sunday, the NCM forecast for Monday a “decrease in temperatures over the western coasts”.

It was a similar picture for Tuesday with the centre forecasting “another decrease in temperatures”.

The NCM said maximum temperatures on the coastal cities of Dubai and Abu Dhabi were expected to hit 45ºC on Monday and drop to 44ºC on Tuesday.

Experts have said, however, the UAE is headed for longer and hotter summers.

Dr Diana Francis, climate scientist and head of the ENGEOS Lab at Khalifa University in Abu Dhabi, in April told The National that summer now lasts about 10 days longer.

“In the future, projections show an increase of the summer season towards six months, with fall and spring seasons shrinking in length," said Dr Francis.

UAE currency: the story behind the money in your pockets
Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
Updated: May 27, 2025, 8:21 AM