As popular with wild kangaroos as it is with sunseekers, Lucky Bay in Esperance, Western Australia, has been named the world's best beach. NeoPhoto
As popular with wild kangaroos as it is with sunseekers, Lucky Bay in Esperance, Western Australia, has been named the world's best beach. NeoPhoto
As popular with wild kangaroos as it is with sunseekers, Lucky Bay in Esperance, Western Australia, has been named the world's best beach. NeoPhoto
As popular with wild kangaroos as it is with sunseekers, Lucky Bay in Esperance, Western Australia, has been named the world's best beach. NeoPhoto

The best 50 beaches in the world: Australia, Seychelles and Philippines take top spots


Hayley Skirka
  • English
  • Arabic

A 5km-long beach in Western Australia has been named the world’s most beautiful shoreline.

Lucky Bay in Esperance tops a new list of the 50 Best Beaches in the World released on Wednesday. Lauded for its beach-loving wild kangaroos and untouched shoreline, this stretch of coast has arguably the whitest sand in Australia.

Set in Cape Le Grand National Park on the southern coast of Western Australia, the picturesque spot receives 303 days of sunshine a year.

“Whether you just visit to see the kangaroos, or come to chill, dive, canoe, kayak, walk the bushy trails and tracks, this beach is absolutely the best in the world,” said judges for the World’s 50 Best Beaches.

The list was compiled by sun care brand Banana Boat, which collaborated with 1,200 influencers, journalists and travel agents to compile the best coastal locations around the globe.

Indian Ocean holiday destination the Seychelles took the second spot on the list, via Source D’Argent on La Digue island.

The typical Seychellois rocks and the crystal sea make La Digue one of the most beautiful beaches in the world. Getty Images
The typical Seychellois rocks and the crystal sea make La Digue one of the most beautiful beaches in the world. Getty Images

One of the world’s most photographed shorelines, this granite-boulder-lined beach has pink-toned sand and pristine turquoise waters, and receives 325 days of sunshine a year.

Hidden Beach in the Philippines rounded out the top three.

The sheltered cove in Palawan is surrounded by towering limestone cliffs and offers crystal-clear shallow waters surrounded by soft sand and tropical palm trees.

Living up to its name, Hidden Beach is only accessible by boat and requires a short swim through a small opening. Its secluded location ensures its white sandy beach remains in pristine condition.

Iceland, Scotland and India rank in world’s best beaches

Iceland's rugged Reynisfjara Beach ranks in the top 10. Photo: Unsplash
Iceland's rugged Reynisfjara Beach ranks in the top 10. Photo: Unsplash

With summer holidays around the corner, the annual list of the world’s best beaches is the ideal holiday inspiration for travellers planning their next seaside getaway.

Beaches in the Cook Islands, US Virgin Islands, Hawaii, Greece and Mexico rounded out the top 10, alongside Reynisfjara Beach in Iceland, which ranked as the 8th best in the world.

“Reynisfjara Beach showcases a different kind of beauty that you cannot afford to miss experiencing at least once in your lifetime. The black sand, sea stacks, glaciers and columnar basalts are just a few components that make this place seem like another world altogether,” say judges.

Other surprising entries on this year's list include Vaeroy Beach in Norway, ranked 30th in the world, and San Josef Bay in Canada's Vancouver Island, which ranked at number 36.

Scotland’s rugged highlands also made the cut. Achmelvich beach ranks at number 45, scoring high for its natural beauty and untouched nature. India’s Radhanagar Beach, with its emerald blue waters and rainforest background, earned a place at number 47.

Baia do Sancho in Brazil, which recently topped a list of the world's best beaches from TripAdvisor, ranked at number 19 in this list.

“Located in a national park, this beach is a paradise for nature lovers who are willing to pay a fee to visit,” said judges about the remote shoreline on the island of Fernando de Noronha.

The World's 50 Best Beaches – the top 10

  1. Lucky Bay, Australia
  2. Source D’Argent, the Seychelles
  3. Hidden Beach, the Philippines
  4. Whitehaven Beach, Australia
  5. One Foot Island, Cook Islands
  6. Trunk Bay, US Virgin Islands
  7. Honopu Beach, Hawaii
  8. Reynisfjara Beach, Iceland
  9. Navagio Beach, Greece
  10. Balandra Beach, Mexico
  • 1. Lucky Bay in Western Australia ranks first in the 2023 list of The World's 50 Best Beaches. Photo: Unsplash
    1. Lucky Bay in Western Australia ranks first in the 2023 list of The World's 50 Best Beaches. Photo: Unsplash
  • 2. Source D’Argent in the Seychelles comes in second, lauded for its granite rocks and pink sand. Getty Images
    2. Source D’Argent in the Seychelles comes in second, lauded for its granite rocks and pink sand. Getty Images
  • 3. Hidden Beach in Palawan is a secluded cove with lush green surroundings in the Philippines. Getty Images
    3. Hidden Beach in Palawan is a secluded cove with lush green surroundings in the Philippines. Getty Images
  • 4. Whitehaven Beach in Queensland has to be seen to be believed said judges. Getty Images
    4. Whitehaven Beach in Queensland has to be seen to be believed said judges. Getty Images
  • 5. One Foot Island in the Cook Islands's Aitutaki has white sand and tropical palm trees. Getty Images
    5. One Foot Island in the Cook Islands's Aitutaki has white sand and tropical palm trees. Getty Images
  • 6. Trunk Bay in the US Virgin Islands is often called the most pristine beach in the Caribbean. Getty Images
    6. Trunk Bay in the US Virgin Islands is often called the most pristine beach in the Caribbean. Getty Images
  • 7. Honpu Beach in Hawaii is not easy to get to, but rewards await beachgoers visiting this double bay, separated by the Honopu arch. Getty Images
    7. Honpu Beach in Hawaii is not easy to get to, but rewards await beachgoers visiting this double bay, separated by the Honopu arch. Getty Images
  • 8. Dramatic, rugged and famed for its black sand, Reynisjafara Beach in Iceland ranks at number 8. Getty Images
    8. Dramatic, rugged and famed for its black sand, Reynisjafara Beach in Iceland ranks at number 8. Getty Images
  • 9. Navagio Beach is one of the most photographed destinations in Greece and consistently ranks among the world's best beaches. Getty Images
    9. Navagio Beach is one of the most photographed destinations in Greece and consistently ranks among the world's best beaches. Getty Images
  • 10. The protected Balandra Beach in Mexico's Baja California Sur has pool-like water. Getty Images
    10. The protected Balandra Beach in Mexico's Baja California Sur has pool-like water. Getty Images

The best of the rest

11. Cala Goloritze, Italy

12. Pipe Creek Sandbar, Bahamas

13. Pink Beach, Indonesia

14. Grace Bay, Turks and Caicos

15. Gardner Bay, Ecuador

16. McWay Falls Beach, California

17. Turquoise Bay, Australia

18. Le Morne Beach, Mauritius

19. Baia do Sancho, Brazil

20. Seven Mile Beach, Cayman Islands

21. Lanikai Beach, Hawaii

22. Maya Bay, Thailand

23. Calo des Moro, Spain

24. Kelingking Beach, Indonesia

25. Meads Bay, Anguilla

26. Flamenco Beach, Puerto Rico

27. Cayo Arena, Dominican Republic

28. Little Hellfire Bay, Australia

29. Anse Lazio, Seychelles

30. Vaeroy Beach, Norway

31. Horseshoe Bay, Bermuda

32. Myrtos Beach, Greece

33. Hidden Beach, Mexico

34. Grand Anse, Grenada

35. Xpu Ha Beach, Mexico

36. San Josef Bay, Canada

37. Matira Beach, French Polynesia

38. Capriccioli Beach, Italy

39. Pasjaca Beach, Croatia

40. Boulders Beach, South Africa

41. Salines Beach, Martinique

42. Champagne Beach, Vanuatu

43. Praia de Marinha, Portugal

44. Balos Beach, Greece

45. Achmelvich Beach, Scotland

46. Kaputas Beach, Turkey

47. Radhanagar Beach, India

48. Varadero Beach, Cuba

49. Piha Beach, New Zealand

50. Pink Sand Beach, Bahamas

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2a)
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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

RESULTS

5pm: Maiden | Dh80,000 |  1,600m
Winner: AF Al Moreeb, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

5.30pm: Handicap |  Dh80,000 |  1,600m
Winner: AF Makerah, Adrie de Vries, Ernst Oertel

6pm: Handicap |  Dh80,000 |  2,200m
Winner: Hazeme, Richard Mullen, Jean de Roualle

6.30pm: Handicap |  Dh85,000 |  2,200m
Winner: AF Yatroq, Brett Doyle, Ernst Oertel

7pm: Shadwell Farm for Private Owners Handicap |  Dh70,000 |  2,200m
Winner: Nawwaf KB, Patrick Cosgrave, Helal Al Alawi

7.30pm: Handicap (TB) |  Dh100,000 |  1,600m
Winner: Treasured Times, Bernardo Pinheiro, Rashed Bouresly

Company%20Profile
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The 12 Syrian entities delisted by UK 

Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

Company%C2%A0profile
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Surianah's top five jazz artists

Billie Holliday: for the burn and also the way she told stories.  

Thelonius Monk: for his earnestness.

Duke Ellington: for his edge and spirituality.

Louis Armstrong: his legacy is undeniable. He is considered as one of the most revolutionary and influential musicians.

Terence Blanchard: very political - a lot of jazz musicians are making protest music right now.

Washmen Profile

Date Started: May 2015

Founders: Rami Shaar and Jad Halaoui

Based: Dubai, UAE

Sector: Laundry

Employees: 170

Funding: about $8m

Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures

Section 375

Cast: Akshaye Khanna, Richa Chadha, Meera Chopra & Rahul Bhat

Director: Ajay Bahl

Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL

Rating: 3.5/5

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
Profile Idealz

Company: Idealz

Founded: January 2018

Based: Dubai

Sector: E-commerce

Size: (employees): 22

Investors: Co-founders and Venture Partners (9 per cent)

The Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

Updated: May 18, 2023, 3:09 PM