UAE temperatures top 50ºC again as summer approaches

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
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.
Wednesday was another scorching day when 'The National' visited.
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.
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.

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

Women & Power: A Manifesto

Mary Beard

Profile Books and London Review of Books

US election 2020

Bust your way through the jargon of US polls

The term populist does not go far enough

Elections rarely reflect the will of the people

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat