• Luxury ecotourism destination Zardun is the latest project to be announced in Neom. All photos: Neom
    Luxury ecotourism destination Zardun is the latest project to be announced in Neom. All photos: Neom
  • The Line was the first region announced within the megacity project in Saudi Arabia
    The Line was the first region announced within the megacity project in Saudi Arabia
  • Oxagon is set to be the largest floating industrial complex
    Oxagon is set to be the largest floating industrial complex
  • Trojena will be a new global destination for mountain tourism
    Trojena will be a new global destination for mountain tourism
  • Seahorse-shaped Sindalah will be the megacity's first destination to open to tourists
    Seahorse-shaped Sindalah will be the megacity's first destination to open to tourists
  • Sustainable tourism destination Leyja will be within a mountain valley
    Sustainable tourism destination Leyja will be within a mountain valley
  • Epicon was another luxury coastal tourism destination announced last year
    Epicon was another luxury coastal tourism destination announced last year
  • Hexagon-shaped luxury hotel Siranna will be home to 65 rooms and 35 exclusive residences
    Hexagon-shaped luxury hotel Siranna will be home to 65 rooms and 35 exclusive residences
  • Utamo aims to be an immersive venue for art and entertainment
    Utamo aims to be an immersive venue for art and entertainment
  • Norlana is set to be an active lifestyle community with capacity for 3,000 inhabitants
    Norlana is set to be an active lifestyle community with capacity for 3,000 inhabitants
  • Aquellum will be a futuristic luxury and experiential space within the mountains
    Aquellum will be a futuristic luxury and experiential space within the mountains

Neom: A guide to the 11 projects in Saudi Arabia's mega-development


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  • Arabic

Neom is the futuristic multipurpose mega-development in Saudi Arabia everybody has been talking about for years now.

Ever since The Line hit international headlines, there has been huge interest in this $500 billion city in the north-west of the kingdom. And the latest destination – a luxury eco-tourism spot called Zardun – was announced on Wednesday, making it the 11th project revealed so far.

From the world's largest megastructure to the region's first major outdoor skiing destination, there's plenty to look forward to.

Here's a review of all the regions coming up.

The Line

Announced: January 10, 2021

Easily the most famous of Neom's communities, The Line made international headlines when it was announced in 2021 for its sheer ambitiousness. The 170-kilometre-long, 500-metre-tall dual towers will be the greatest real estate challenge undertaken by mankind, Giles Pendleton, executive director of the development, told The National.

Once completed, it will be the largest megastructure in the world – a futuristic, mirrored residential and business block that rises over the expanse of desert, emerald waters, rocky inlets and white beaches of the rugged Tabuk province.

The structures will be connected by walkways and a high-speed train will run beneath, with daily essentials a mere five-minute walk from anywhere. The whole city will run on 100 per cent renewable energy, with no roads or cars, and 95 per cent of the land will be preserved for nature, aiming to enhance air quality.

Oxagon

Announced: November 16, 2021

This city is set to be the largest floating industrial complex in the world. Oxagon will establish the first fully integrated port and supply chain ecosystem for Neom.

It will be built as an industrial city to showcase a radical new model for future manufacturing centres, one designed to help protect the environment while creating jobs and growth for Neom.

The plan is for it to be a net-zero city, fully powered by clean energy and it will focus on seven sectors – sustainable energy; autonomous mobility; water innovation; sustainable food production; health and well-being; modern methods of construction and technology; and digital manufacturing, including telecoms, space technology and robotics.

Trojena

Announced: March 3, 2022

Trojena will be a new global destination for mountain tourism, set for completion by 2026.

It will be the first major outdoor skiing destination in the six Gulf Cooperation Council (GCC) nations and will host the 2029 Asian Winter Games.

Located in Tabuk, the kingdom's highest mountain range, the region's cooler climate makes the prospect of skiing possible in a country that is more closely associated with the desert.

Split into six districts – gateway, discover, valley, explore, relax and fun – the new year-round tourist destination will feature attractions such as a ski village, luxury family and wellness resorts, a wide range of retail stores and restaurants, in addition to sports activities, including a ski slope, watersports and mountain biking, and a nature reserve.

Sindalah

Announced: December 5, 2022

Sindalah is a luxury island destination in Neom. Photo: Neom
Sindalah is a luxury island destination in Neom. Photo: Neom

Seahorse-shaped Sindalah will be the first destination to open to tourists in the megacity. Spread over 840,000 square metres along the Red Sea, this luxury island destination will have a strong focus on conserving its surrounding natural beauty, most of which is untouched.

It will be home to several upscale hotels and a large yachting marina, as well as a beach club, wellness centre and luxury shopping outlets.

Sindalah will also be home to the GCC's first island golf course. Designed by Robert Trent Jones Jr, the nine-hole golf course will have a 280-metre driving range and golf practice suites. It will also be home to an on-site sports club with a training academy, Olympic-size swimming pool, spa and courts.

Leyja

Announced: October 15, 2023

Sustainable tourism destination Leyja was announced late last year. The area begins at the coast of the Gulf of Aqaba and winds inland to form a valley carved between 400-metre-high mountains.

About 95 per cent of Leyja will be preserved for nature, while the rest will combine ecological design and construction techniques to ensure the development blends into the landscape, according to a statement.

There will be three hotels, with 40 keys each, offering 120 boutique rooms and suites. The first property will focus on active adventure as the design ascends the walls of the wadi like a staircase, folding into a cliff top and valley sides. The second property will sit at the heart of the wadi's largest oasis, while the third will be a wellness retreat with a reflective facade mirroring the surrounding valley walls.

Fine dining restaurants and rooftop infinity pools will also feature, while guests will have the opportunity to go on guided wadi walks, mountain biking trails and rock climbing adventures.

Epicon

Announced: November 15, 2023

Epicon was another luxury coastal tourism destination with a residential offering announced last year. It will feature two towers, one 225 metres tall and another one reaching 275 metres.

These will be home to a premium 41-key hotel and luxury residences with 14 suites and apartments. A short distance from here will be the Epicon resort, with 120 rooms and 45 beach villas.

In the area, there will be a beach club, spa, gym, library, workspaces, pools and lounges. Amid the surrounding natural environment, activities and water sports will be on offer. An array of restaurants will also be built.

Siranna

Announced: November 29, 2023

Located on the Gulf of Aqaba coastline, hexagon-shaped luxury hotel Siranna will be home to 65 rooms as well as 35 exclusive residences. Like hexagonal pillars rising from the water, the futuristic hotel promises to offer uninterrupted views of the Red Sea, while the tiered design will offer different perspectives.

Access to the hotel will be via boats where guests will sail through natural rock formations before reaching the entrance of the property.

A beach club, spas and state-of-the-art wellness facilities will be part of the offering. Guests will also be able to enjoy winding discovery trails on foot or horseback to explore where the sea, mountain and wadi meet. A range of dining and entertainment options will be offered.

The architecture will pay homage to the heritage of the local area and also blend into the adjoining mountain and wadi.

Utamo

Announced: December 13, 2023

Utamo aims to be an immersive venue for art and entertainment cocooned in a mountain along the coastline.

The plan is for guests to arrive via an extended garden promenade, featuring more than 50 species of shrubs, herbs and flowers, before reaching the grand hall.

It will include a multipurpose performance space, VIP lounges and signature restaurants. There will be artistic installations, concerts and more, all with the promise of enhancement by advanced audiovisual systems.

Norlana

Announced: December 27, 2023

This coastal residential area is set to be an active lifestyle community with capacity for 3,000 inhabitants among 711 properties, including mansions, apartments and beach villas that are integrated into surrounding mountains.

There are also plans for a 120-berth marina that aims to be an international hub for superyachts, with a yachting members' club and water taxi services available for residents and guests.

An 18-hole golf course will sit between the mountains, alongside an equestrian and polo centre. Sailing and diving will also be offered.

Sport, health and well-being will be at the core of this community, as will sustainability, with a particular focus on preserving local land and marine environments.

Aquellum

Announced: January 10, 2024

Aquellum will be accessed through an underwater canal. Photo: Neom
Aquellum will be accessed through an underwater canal. Photo: Neom

A luxury and experiential space within the mountains, Aquellum promises cutting-edge technology, avant-garde architecture and futuristic living.

Concealed from the outside along the coastline, it will be hidden within a 450-metre-high mountain range.

To access Aquellum, visitors will embark on a journey that begins at what is being called the world's first floating marina. They will board a specially designed vessel to enter through a concealed underground canal.

Once inside, the announcement says “visitors will be treated to an exhilarating, 100-metre-high vertical experience”, with a courtyard space stretching from the water to the sky. It is described as a “subterranean digitalised community” with hotel accommodation, apartments, retail spaces, leisure and entertainment zones.

A space called The Generator will house research labs for disrupters and creative thinkers, while an internal transit system facilitates easy access to upper floors, ascending to rooftop gardens with coastal views.

Zardun

Announced: January 24

Zardun will be a luxury ecotourism destination in Neom. Photo: Neom
Zardun will be a luxury ecotourism destination in Neom. Photo: Neom

Yet another luxury eco-tourism destination, Zardun aims to be an exclusive sanctuary resort created to blend contemporary design with nature.

The coastline property will cover four square kilometres and host four signature buildings. The area will be filled with native plants and animals, stretching from the mountains to the shore and boasting an experience centre with a 360-degree observation deck.

There will be three boutique hotels with a total of 100 rooms and suites, each with a different theme.

Zardun will also have plenty of opportunities for trekking, mountain biking, rock climbing, stargazing, meditation and yoga. Guests will also be invited to join in educational programmes on nature protection, conservation and rewilding.

The sustainability strategy also includes the creation of a series of oases to support diverse habitats.

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

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ICC Awards for 2021

MEN

Cricketer of the Year – Shaheen Afridi (Pakistan)

T20 Cricketer of the Year – Mohammad Rizwan (Pakistan)

ODI Cricketer of the Year – Babar Azam (Pakistan)

Test Cricketer of the Year – Joe Root (England)

WOMEN

Cricketer of the Year – Smriti Mandhana (India)

ODI Cricketer of the Year – Lizelle Lee (South Africa)

T20 Cricketer of the Year – Tammy Beaumont (England)

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Profile of Foodics

Founders: Ahmad AlZaini and Mosab AlOthmani

Based: Riyadh

Sector: Software

Employees: 150

Amount raised: $8m through seed and Series A - Series B raise ongoing

Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

'Nope'
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THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

The line up

Friday: Giggs, Sho Madjozi and Masego  

Saturday: Nas, Lion Bbae, Roxanne Shante and DaniLeigh  

Sole DXB runs from December 6 to 8 at Dubai Design District. Weekend pass is Dh295 while a one day pass is Dh195. Tickets are available from www.soledxb.com

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

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MATCH INFO

Euro 2020 qualifier

Russia v Scotland, Thursday, 10.45pm (UAE)

TV: Match on BeIN Sports 

RESULTS

Time; race; prize; distance

4pm: Maiden; (D) Dh150,000; 1,200m
Winner: General Line, Xavier Ziani (jockey), Omar Daraj (trainer)

4.35pm: Maiden (T); Dh150,000; 1,600m
Winner: Travis County, Adrie de Vries, Ismail Mohammed

5.10pm: Handicap (D); Dh175,000; 1,200m
Winner: Scrutineer, Tadhg O’Shea, Ali Rashid Al Raihe

5.45pm: Maiden (D); Dh150,000; 1,600m
Winner: Yulong Warrior, Richard Mullen, Satish Seemar

6.20pm: Maiden (D); Dh150,000; 1,600m
Winner: Ejaaby, Jim Crowley, Doug Watson

6.55pm: Handicap (D); Dh160,000; 1,600m
Winner: Storyboard, Richard Mullen, Satish Seemar

7.30pm: Handicap (D); Dh150,000; 2,200m
Winner: Grand Dauphin, Gerald Mosse, Ahmed Al Shemaili

8.05pm: Handicap (T); Dh190,000; 1,800m
Winner: Good Trip, Tadhg O’Shea, Ali Rashid Al Raihe

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

Find the right policy for you

Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.

Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.

Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.

Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.

If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.

Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.

Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”

'Midnights'
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Tips to stay safe during hot weather
  • Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
  • Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
  • Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
  • Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
  • Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
  • Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
  • Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.
Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

UAE currency: the story behind the money in your pockets
A little about CVRL

Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.

One of its main goals is to provide permanent treatment solutions for veterinary related diseases. 

The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery. 

Updated: January 25, 2024, 8:55 AM