First look: Dubai’s Bab Al Shams reopens as world’s first Rare Finds hotel

Dubai’s longest-running desert resort has reopened with a new lease of life.

Bab Al Shams is the world’s first Rare Finds Hotels and Resorts, Kerzner International's newest collection of properties.

Scroll through the gallery above for a first look inside the renovated resort

On Friday, almost 20 years after first launching, the resort will once again welcome guests following an extensive 10-month refurbishment.

Embracing its setting among the dunes and its name that means "gateway to the sun", the resort’s new design is inspired by the earthy tones of the desert as they change throughout the day.

With 115 guest rooms and suites housed across two 16-storey buildings, accommodation features a neutral colour palette complemented with brushed gold accents, exposed wooden beams and subtle Moorish nods. Many abodes have private balconies or tropical gardens.

"The reimagined Bab Al Shams is a legacy project that we are proud and passionate to present,” says Gilles Soheir, general manager of Bab Al Shams.

“The team and I are thrilled to bring forward the essence and stories of this sanctuary to bring an authentic Bedouin experience alight.”

Dubai's Bab Al Shams desert resort has reopened as the first Rare Finds Hotels and Resorts by Kerzner International. Antonie Robertson / The National

At the heart of Bab Al Shams is the resort's oasis-like infinity pool, which has been wholly upgraded with private cabanas, a swim-up bar and a tree-lined border.

Guests can find solace and respite from the mid-day sun at The Desert Spa, which offers treatments and therapies.

The family-friendly Bab Al Shams caters for children of all ages offering a dedicated "experience lounge" and a children's club with an adventure playground, zip line, board games, movies and more.

Zala is one of several new restaurants at Bab Al Shams. Antonie Robertson / The National

When it comes to dining, there are a variety of options on offer including Al Hadheerah, the resort’s original Middle Eastern restaurant, which has been reimagined. On the menu, there's regional cuisine including mezze, kebabs, flame-grilled seafood and ouzi cooked in traditional style in the desert.

Live cooking stations, belly dancers, musicians, folk dancers, falconers and a colourful caravan of camel are also on hand.

At the new all-day dining restaurant Zala, dishes are inspired by Ottoman and Greek cuisine while Ya Hala is a hideaway cigar and speakeasy-style lounge. The best sunset views are found at Anva Sunset Lounge, with its far-reaching vistas over the desert and beyond.

Desert adventures and Bab Al Shams's opening offer

The reimagined Bab Al Shams is a legacy project, says general manager Gilles Soheir. Photo: Bab Al Shams

During each stay, guests are invited to discover the "Arabian histories written in the grains of the Emirati desert via a host of experiences". These include camel trekking, falconry, archery, off-road drives and nature tours to the nearby Al Marmoom Desert Conservation Reserve.

A sunrise hot air balloon experience with views of the desert is also available, while adventure fans can try their hands at fat biking through the dunes.

To celebrate its reopening, Bab Al Shams is offering an overnight package called Mystique of Arabia.

Inclusive of a Mediterranean-style breakfast and complimentary poolside cocktails, stays include a guided nature walk among the dunes and a camel ride. Visitors can also discover the ancient sports of falconry and archery.

Rates for the Mystique of Arabia stay start from Dh1,300 per night; www.babalshams.com

New hotels opening in the gulf in 2023 — in pictures

PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates

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Director: Hwang Dong-hyuk

Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

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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Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
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