A man covers his face from the sun on a hot day in Dubai. Chris Whiteoak / The National
A man covers his face from the sun on a hot day in Dubai. Chris Whiteoak / The National
A man covers his face from the sun on a hot day in Dubai. Chris Whiteoak / The National
A man covers his face from the sun on a hot day in Dubai. Chris Whiteoak / The National

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UAE

UAE temperatures top 50ºC again as summer approaches

Perennial UAE hotspot Sweihan was feeling the heat once more on Friday

The National

June 13, 2025

  • English
  • Arabic

UAE temperatures on Friday topped 50ºC for the third time in as many weeks, with a sizzling summer season still in store.

The mercury rose to 50.1ºC in the town of Sweihan in Al Ain at 12.30pm, the National Centre of Meteorology said.

Temperatures exceeded 48ºC in several other parts of the Emirates amid an early start to the summer season, which is due to begin on June 21.

The searing conditions are nothing new for Sweihan, which once claimed the mantle of the hottest place on Earth after temperatures climbed to 51.8°C on June 6, 2021.

Sweltering Sweihan

  • A worker hydrates after a hot day. All photos: Victor Besa / The National
    A worker hydrates after a hot day. All photos: Victor Besa / The National
  • Sweihan, near Al Ain, hits 50°C for second day in a row.
    Sweihan, near Al Ain, hits 50°C for second day in a row.
  • Sweihan is well used to sizzling heat after the community one day in June last year recorded 51.8°C.
    Sweihan is well used to sizzling heat after the community one day in June last year recorded 51.8°C.
  • Wednesday was another scorching day when 'The National' visited.
    Wednesday was another scorching day when 'The National' visited.
  • With temperatures soaring, could you fry an egg with the help of the intense heat?
    With temperatures soaring, could you fry an egg with the help of the intense heat?
  • The blistering sunshine ensured the egg would cook, even if it was more baked than fried.
    The blistering sunshine ensured the egg would cook, even if it was more baked than fried.
  • A worker enjoys a drink on another sweltering day.
    A worker enjoys a drink on another sweltering day.

Sweihan made history once again last month after temperatures hit 51.6ºC on May 24, making for the month's hottest day on record in the UAE.

 It followed the previous day's record of 50.4°C, also in the Abu Dhabi emirate, and beat the existing May record of 50.2ºC in 2009 at Um Azimul in the Al Ain region and Fujairah airport.

The UAE experienced its hottest May on record with peak daily temperatures averaging more than 40ºC, having already had its hottest April.

The high temperatures prompted the NCM to issue a heat warning in April, urging people to drink fluids, avoid direct exposure to the sun, ensure children are not left in cars and to make sure pets have plenty to drink.

This year's heat compares starkly with 2024, when the UAE in April was hit by severe floods. It stands in further contrast to 2023, when the UAE experienced its coldest April on record.

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
On Women's Day
What is the definition of an SME?

SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.

A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors. 

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Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France
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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

Kareem Shaheen on Canada
Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
While you're here

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