• 1. Yas Bay Waterfront. Photo: Yas Bay Waterfront
    1. Yas Bay Waterfront. Photo: Yas Bay Waterfront
  • 2. The National Aquarium Abu Dhabi at Al Qana. Khushnum Bhandari / The National
    2. The National Aquarium Abu Dhabi at Al Qana. Khushnum Bhandari / The National
  • 3. Camel burger at Emirates Palace. Photo: Emirates Palace Hotel
    3. Camel burger at Emirates Palace. Photo: Emirates Palace Hotel
  • 4. Qasr Al Hosn. Khushnum Bhandari / The National
    4. Qasr Al Hosn. Khushnum Bhandari / The National
  • 5. West Bay Abu Dhabi. Photo: West Bay Abu Dhabi
    5. West Bay Abu Dhabi. Photo: West Bay Abu Dhabi
  • 6. Louvre Abu Dhabi. Photo: DCT Abu Dhabi
    6. Louvre Abu Dhabi. Photo: DCT Abu Dhabi
  • 7. Qasr Al Watan. Chris Whiteoak / The National
    7. Qasr Al Watan. Chris Whiteoak / The National
  • 8. Jubail Mangrove Park. Photo: WAM
    8. Jubail Mangrove Park. Photo: WAM
  • 9. Sheikh Zayed Grand Mosque. Victor Besa / The National
    9. Sheikh Zayed Grand Mosque. Victor Besa / The National
  • 10. Yas Waterworld on Yas Island. Photo: Yas Island
    10. Yas Waterworld on Yas Island. Photo: Yas Island
  • 11. Jumeirah at Saadiyat Island Resort. Photo: Jumeirah
    11. Jumeirah at Saadiyat Island Resort. Photo: Jumeirah
  • 12. Coya Abu Dhabi. Photo: The Galleria Al Maryah Island
    12. Coya Abu Dhabi. Photo: The Galleria Al Maryah Island
  • 13. Al Forsan International Sports Resort.
    13. Al Forsan International Sports Resort.
  • 14. The Corniche, Abu Dhabi. Victor Besa / The National
    14. The Corniche, Abu Dhabi. Victor Besa / The National
  • 15. Observation Deck at 300 in the Conrad at Etihad Towers. Photo: Conrad Abu Dhabi
    15. Observation Deck at 300 in the Conrad at Etihad Towers. Photo: Conrad Abu Dhabi

Abu Dhabi removes mandatory on-arrival PCR tests for all travellers


Hayley Skirka
  • English
  • Arabic

Abu Dhabi has further eased travel requirements for tourists flying to the UAE.

Effective immediately, travellers no longer need to take a PCR test when landing at Abu Dhabi International Airport.

Etihad Airways announced the change in the on-arrival testing policy in Abu Dhabi on Monday.

Scroll through our gallery at the top to see some of Abu Dhabi's top attractions and things to do.

"Following the latest UAE government directives, guests will not need to take a PCR test on arrival in Abu Dhabi. Guests who choose to take a PCR test on arrival can take advantage of the arrivals testing facility at Abu Dhabi International Airport at their own expense for Dh40 ($11) per test," confirmed a spokesperson for Etihad.

"Etihad continues to follow UAE and international government, regulatory and health authority directives, and is playing its part in helping to limit the spread of Covid-19."

No further follow-up PCR tests are required for travellers arriving in the capital. More information on the regulations is available on etihad.com/destinationguide.

The news comes a little more than a week after the UAE relaxed its Covid-19 rules for travellers, dropping pre-departure tests for vaccinated travellers.

Travellers arriving in the UAE capital can opt to take an on-arrival PCR test at Abu Dhabi International Airport. Victor Besa / The National
Travellers arriving in the UAE capital can opt to take an on-arrival PCR test at Abu Dhabi International Airport. Victor Besa / The National

Free on-arrival PCR tests had continued to be issued to all arriving passengers in Abu Dhabi after the relaxation of Covid-19 entry rules last week, but the policy has now changed.

“We warmly welcome this move by the UAE authorities to make travelling to and from Abu Dhabi and the UAE even easier, while maintaining a safe environment. Abu Dhabi has built a reputation for delivering a robust response to the pandemic with high vaccination rates and a comprehensive approach to health and safety measures," said Terry Daly, executive director guest experience, Brand and Marketing, Etihad Airways.

On February 26, Etihad Airways also confirmed that travellers flying with the airline no longer needed a negative PCR test result to board flights, unless it is a requirement of their final destination.

This was a major update to the airline's previous Covid-19 policy, which required all travellers to have a negative test result before boarding Etihad flights to any destination.

Unvaccinated travellers flying to the UAE must continue to present a negative PCR test result taken within 48 hours of their departure, or display a certificate of Covid-19 recovery dated with 30 days of their flight. Children under 16 are exempt from these requirements.

Tourists need a negative PCR test result taken in the UAE to enter hotels, theme parks and more

Those visiting Ferrari World on Yas Island in Abu Dhabi, as well as other attractions in the emirate, must show the green pass on their Al Hosn app to enter. Victor Besa / The National Section: NA Reporter:
Those visiting Ferrari World on Yas Island in Abu Dhabi, as well as other attractions in the emirate, must show the green pass on their Al Hosn app to enter. Victor Besa / The National Section: NA Reporter:

Vaccinated travellers need to only show a vaccine certificate with a readable QR code for entry into the country.

However, a green Al Hosn pass remains necessary to enter most public places in the UAE capital, including cafes, hotels, restaurants, museums, and other tourist attractions.

Vaccinated travellers must have a negative PCR test result every 14 days to maintain their green status on the app. The PCR test must have been performed in the UAE.

Transit passengers in Abu Dhabi will also not need a PCR test unless their final destination requires it. Tourists who do need this can take a PCR test while in transit at Abu Dhabi International Airport. This will cost $50 and must be paid before checking in for flights to the capital. There is a maximum transit time of 12 hours allowed in Abu Dhabi.

Abu Dhabi also recently scrapped its green list and removed quarantine for all international travellers.

The updated rules come as the UAE recorded 407 new Covid-19 cases on Sunday, with no new deaths reported for the eighth day in a row.

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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Updated: March 07, 2022, 10:22 AM