Mohamed Salah faces an uncertain club future at Liverpool but is shining at the Africa Cup of Nations with Egypt. AFP
Mohamed Salah faces an uncertain club future at Liverpool but is shining at the Africa Cup of Nations with Egypt. AFP
Mohamed Salah faces an uncertain club future at Liverpool but is shining at the Africa Cup of Nations with Egypt. AFP
Mohamed Salah faces an uncertain club future at Liverpool but is shining at the Africa Cup of Nations with Egypt. AFP

Mohamed Salah, Ahmed Hafnaoui and the top 10 Arab sportsmen to watch in 2026


Reem Abulleil
  • English
  • Arabic

Mohamed Salah (Egypt) – Football

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2026 was already going to be a big year for Mohamed Salah, who will be leading Egypt at the World Cup this summer, eager to erase the difficult memories from the Pharaohs’ disappointing campaign at Russia 2018.

Currently on international duty with Egypt at the Africa Cup of Nations in Morocco, where he scored in their two opening group games before being rested for Monday's dead-rubber, Salah has been tasked to end his nation’s continental drought by helping the Pharaohs to a first title in the competition since 2010.

But besides his Egypt commitments, Salah’s 2026 could come with upheaval, with his future at Liverpool uncertain. It remains to be seen whether he will still be a Red post-Afcon and his next move will likely be a hot topic over the next few months.

Mohamed Amoura (Algeria) – Football

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Ten of Algeria’s 24 goals in their World Cup qualification campaign came courtesy of Mohamed Amoura.

The 25-year-old forward has netted six goals in 14 Bundesliga appearances for Wolfsburg so far this season and kicked off his Afcon campaign with Algeria by providing a fancy trivela assist to Riyad Mahrez in the Desert Foxes’ opening victory over Sudan.

In sizzling form lately and hungry for more, Amoura is definitely worth your attention in 2026, whether he’s playing for club or country.

Brahim Diaz (Morocco) – Football

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It’s been a little under two years since the Spain-born Brahim Diaz made his debut for Morocco and judging by his form and demeanour in the Afcon so far, he seems to be building a real connection with his Atlas Lions teammates and their fervent home fans.

With 11 goals scored in 18 appearances for Morocco so far, the Real Madrid forward is proving to be a key figure on Walid Regragui’s stacked squad.

Morocco landed in a tough World Cup group alongside Brazil, Scotland and Haiti, and it will take a mighty effort for them to replicate their fourth-place showing at the last global finals in Qatar.

Diaz, 26, wasn’t part of the team that made history three years ago but has a chance to create some special new memories with Morocco this summer.

Ali Olwan (Jordan) – Football

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Nine goals, including a crucial hat-trick against Oman, from Ali Olwan helped Jordan secure qualification for the Fifa World Cup for the first time in their history.

The 25-year-old’s heroics with Al Nashama didn’t stop there. In December, he was the Golden Boot winner at the Fifa Arab Cup, scoring twice in the final as Jordan came out the wrong side of a five-goal thriller. Olwan finished as the tournament's top scorer with six goals.

Primarily a forward who can play as a left winger, Olwan plies his trade at Iraq Stars League club Al Karma.

As Jordan step up to the global stage in North America next summer, where they’ve been grouped with defending champions Argentina, Algeria and Austria, Olwan will be keen to deliver for his home country once again.

Ahmed Hafnaoui (Tunisia) – Swimming

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It’s been a roller-coaster ride for Ahmed Hafnaoui, ever since he stunned the world by taking gold from Lane 8 in the 400m freestyle at the Tokyo Olympics four years ago.

With limited competitive appearances after Tokyo, Hafnaoui turned up to the World Aquatics Championships in 2023 and swam the second-fastest 1,500 free in history and became just the third man to pull off the 800 free and 1,500 free double, at the worlds.

The Tunisian spent time at Indiana University but couldn’t swim for the team until he got his grades up (he was learning English in the process). He left university and joined a training group in California at the end of 2023, but faced visa issues and had to leave the United States.

He was a no-show for the Paris 2024 Olympics and it was later revealed that he is serving a 21-month suspension for whereabouts violations (he missed three anti-doping tests in a 12-month period).

Hafnaoui’s suspension ends in January, after which he can officially return to competitive swimming. He has recently been spotted training in Doha and is believed to be joining a strong distance group at the University of Florida in Gainesville, where he would become teammates with fellow Tunisian world champion Ahmed Jaouadi (another one to keep an eye on in 2026).

Can Hafnaoui get back to winning ways post-suspension? Time will tell.

Samer Tawk (Lebanon) – Cross-country skiing

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In 2018, Samer Tawk became the first Lebanese in history to compete in cross-country skiing at a Winter Olympics.

A year later, he survived a near-fatal 14-metre fall while skiing on Makmel mountain in Lebanon. Tawk was unconscious for nearly 20 minutes after the fall and spent nine days in intensive care. He was bleeding internally which saw his heart rate and blood pressure plummet. He sustained numerous injuries, including four different breaks in his pelvis, which was split in half, a torn urethral tract, a dislocated elbow, a broken arm, and a pinched sciatic nerve. He was bedridden for three months.

Tawk’s doctors told him to forget about competitive skiing, but even when he was confined to his bed, he was working with his sports psychologist, daily visualising being out there on his skis.

He couldn’t make it to the Beijing 2022 Olympics but found his way back to the mountains and has successfully qualified for the Milano-Cortina 2026 Olympics after making a miraculous recovery.

If you’re looking for someone to root for at this February’s Olympics, look no further than the 27-year-old Tawk.

Moez Echargui (Tunisia) – Tennis

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So often in sport we are reminded that it’s never too late to make a change that could lead to accomplishing a lifelong dream. Moez Echargui’s 2025 season is a prime example of that.

After taking a conscious decision to focus on his mental training, Echargui broke through a series of barriers, capturing his first three Challenger titles, soaring from outside the top 500 to a career-high 135 in the world, and securing a place in Grand Slam qualifying for the first time in his career.

The 32-year-old Tunisian spent some time preparing for his Australian Open qualifying debut at the Ons Jabeur Academy in Dubai this month and will attempt to reach his first main draw at a major in Melbourne in January.

“Starting the season ranked outside the top 500 on the ATP Tour and finishing it by qualifying for my first Grand Slam, the Australian Open 2026, still feels unreal,” Echargui wrote on his Instagram page.

“This year showed me that nothing in life is out of reach, and nothing is impossible. The only limits are the ones we place on ourselves. It taught me resilience, belief, and the importance of staying committed to the process, no matter how long or challenging the road may seem. Consistent hard work, discipline, and belief truly are the foundation of progress and success.”

Rashid Al Dhaheri (UAE) – Motorsport

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Rashid Al Dhaheri’s first year competing in the Formula Regional European Championship with Prema Racing yielded three podiums, a pole position, and a P8 finish in the final 2025 standings.

The 17-year-old Emirati also made three podiums to secure P6 in the Formula Regional Middle East Championship with the Mumbai Falcons, and received a much-needed boost by joining the Mercedes Junior Team earlier this season.

Al Dhaheri, who was recently seen catching up with Mercedes F1 boss Toto Wolff on the sidelines of the Abu Dhabi Grand Prix at Yas Marina Circuit, is getting ready for his second season of Formula Regional racing as he hopes to take another leap forward on the track.

Abdelrahman El Araby (Egypt) – Swimming

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Few swimmers are as entertaining to follow online as Abdelrahman El Araby, who documents his trials and tribulations in and out of the pool with humour, candour, insight, and relatability.

A former Youth Olympics bronze medallist, El Araby dreams of becoming Egypt’s first swimmer to medal at the Summer Olympics – a goal that was given a welcome boost this year with the announcement that his signature event, the 50m butterfly, will be included in the Olympic programme starting at the LA 2028 Games.

A finalist in the 50m fly at the 2023 World Aquatics Championships, El Araby, nicknamed "Haridi", relocated from the United States to Egypt in 2025. Despite changing his training environment, he was able to lower his times this year, setting a new African record in the 50m fly by clocking 22.80 seconds at the Mare Nostrum meet in Monaco in May. His efforts saw him break Roland Schoeman’s longstanding super-suited African record of 22.90 set in 2009.

At the World Championships in Singapore in July, El Araby reached the semi-finals and placed 14th overall with a 23.12s.

With the World Short Course Championships taking place in December 2026, and plenty of meets on the calendar all season, El Araby’s campaign is not to be missed.

Hamad Mousa (Qatar) – Basketball

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After an underwhelming freshman season playing Division I basketball at University of Dayton in Ohio, Qatar’s Hamad Mousa entered the transfer portal and has come to life at California Polytechnic State University this year.

The 6’8” guard has emerged as one of the smoothest scorers in the NCAA in his sophomore campaign, averaging an impressive 20.6 points and 5.8 rebounds per game, and has a 45.6 field goal percentage.

Mousa was getting just 7.8 minutes per game at Dayton but is averaging 29.5 minutes at Cal Poly, and is his team’s leading scorer and rebounder.

The 19-year-old is a former NBA Global Academy standout and is just the second Qatari to play Division I basketball in the United States.

If he keeps up his current form, he will no doubt soon earn himself some well-deserved NBA Draft buzz.

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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

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

Ten10 Cricket League

Venue and schedule Sharjah Cricket Stadium, December 14 to 17

Teams

Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan

Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad

Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider

Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider

Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah

Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition

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. 

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

Mica

Director: Ismael Ferroukhi

Stars: Zakaria Inan, Sabrina Ouazani

3 stars

Company profile

Name:​ One Good Thing ​

Founders:​ Bridgett Lau and Micheal Cooke​

Based in:​ Dubai​​ 

Sector:​ e-commerce​

Size: 5​ employees

Stage: ​Looking for seed funding

Investors:​ ​Self-funded and seeking external investors

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What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

The past Palme d'Or winners

2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

PRESIDENTS CUP

Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:

02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
02.47am (Thursday): Adam Hadwin/Im Sung-jae v Xander Schauffele/Patrick Cantlay
03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
03.17am (Thursday): Hideki Matsuyama/CT Pan v Webb Simpson/Patrick Reed
03.32am (Thursday): Abraham Ancer/Louis Oosthuizen v Dustin Johnson/Gary Woodland

UAE SQUAD

Ali Khaseif, Mohammed Al Shamsi, Fahad Al Dhanhani, Khalid Essa, Bandar Al Ahbabi, Salem Rashid, Shaheen Abdulrahman, Khalifa Al Hammadi, Mohammed Al Attas, Walid Abbas, Hassan Al Mahrami, Mahmoud Khamis, Alhassan Saleh, Ali Salmeen, Yahia Nader, Abdullah Ramadan, Majed Hassan, Abdullah Al Naqbi, Fabio De Lima, Khalil Al Hammadi, Khalfan Mubarak, Tahnoun Al Zaabi, Muhammed Jumah, Yahya Al Ghassani, Caio Canedo, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

Updated: December 30, 2025, 7:09 AM