Destinations around the world are continuing to relax entry restrictions as travel rebounds for the summer season.
Thailand became the latest country to remove all Covid-19-related entry rules this week, when it scrapped the need for incoming travellers to hold a Thailand Pass. The mandatory pre-travel registration previously required passengers to upload details of their vaccination status, as well as proof of medical insurance covering at least $10,000.
The country had already removed the need for vaccinated travellers to present a PCR test on arrival and is now allowing bars, pubs and karaoke clubs to extend their service hours beyond a previous midnight-closure mandate. In July, the requirement for mask-wearing in outdoor areas will also be lifted.
Are PCR tests still required for vaccinated travellers?
PCR tests are no longer required for vaccinated travellers entering most countries around the world.
However, one thing for tourists to note is that destinations have different requirements in terms of the recognised validity of their vaccine certificates. For example, Algeria requires the last dose of the vaccine to have been administered up to nine months prior to travel, in order for visitors to be exempted from showing a negative PCR test.
For entry to Morocco, the last vaccine dose must have been administered within four months, otherwise passengers are required to show a negative PCR test taken within 72 hours of travel. Visitors must also fill in a Public Health Passenger Form to enter the country.
Which countries have removed all Covid-19 restrictions?
Egypt announced last week that it would be lifting all Covid-19 restrictions, including the need for unvaccinated travellers to prevent a negative PCR test on arrival.
Other destinations that do not have any entry restrictions in place and allow unvaccinated travellers to enter without a PCR test include Austria, Bahrain, Belgium, Cyprus, the Czech Republic, Denmark, Germany, Greece, Hungary, Ireland, Italy, Jordan, Kuwait, the Maldives, Mexico, Norway, Oman, Poland, Sweden, Switzerland, Turkey, the UK and Vietnam.
Which countries still require Covid-19 tests on arrival?
Visitors to Australia are no longer required to take a Covid‑19 test before their departure, but may be required to take a test on arrival in some states and territories. Visitors to India will also be subject to random testing at some airports.
Vaccinated travellers to Mauritius must test on arrival at either the airport or a registered hotel, but do not need to do a PCR test before they travel.
Which countries require vaccinated travellers to present a PCR test?
All international travellers above the age of 12 arriving in Ethiopia must have a negative certificate for a PCR test taken within 72 hours of departure or an antigen‑RDT test within 24 hours of arrival.
In order to board international flights to Angola, it is mandatory to present a negative PCR test, carried out in the 72 hours prior to departure. All passengers will also be tested on arrival in Luanda.
Which countries remain closed to tourists?
Restrictions remain in place for travel to China, which has implemented strict controls on who is able to enter the country. Those who are granted access must take a double Covid‑19 PCR test and antibody test before departure. Quarantine restrictions are in place for passengers both before and after flying; visitors are advised to check the government's travel website for the latest restrictions at least four weeks beforehand. Korea, Taiwan and Hong Kong also continue to maintain strict controls on foreign arrivals.
New Zealand will reopen its borders to all fully vaccinated tourists and visa holders from August 1; most visitors will have to take two rapid antigen tests after arriving. There are exceptions for travellers who cannot be vaccinated or for those who have specific entry visas, it is recommended to check on the government's travel website before flying.
From June 10, Japan started welcoming foreign tourists back to the country, but only if they are part of a package tour organised by a recognised travel agent and accompanied by a tour guide.
International visitors need to be fully vaccinated to visit and must have also had a booster shot of a recognised Covid-19 vaccine. The UAE has been categorised as blue in the country’s grouping system, which means visitors are not required to test or quarantine on arrival. However, all passengers arriving in Japan, including Japanese nationals, must show a negative Covid‑19 PCR test certificate taken within 72 hours of departure.
Do I need a PCR test to return to the UAE?
Passengers travelling to the UAE from all countries must be able to present a valid vaccination certificate or, if unvaccinated, a valid negative Covid‑19 PCR test certificate issued within 48 hours of boarding their flight. A valid medical certificate showing that the passenger has recovered from Covid‑19 within one month of the date of arrival will also be accepted.
UAE citizens arriving in Dubai are not required to present a PCR or vaccination certificate.
Do I need a PCR test to board my flight in the UAE?
Passengers travelling from the UAE only need to undergo PCR testing if it is required by the country they are travelling to. It is not mandated by UAE airlines.
Masks are still a requirement on UAE airlines.
Scroll through the gallery below for ideas on where to travel this summer
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Reading List
Practitioners of mindful eating recommend the following books to get you started:
Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung
How to Eat by Thich Nhat Hanh
The Mindful Diet by Dr Ruth Wolever
Mindful Eating by Dr Jan Bays
How to Raise a Mindful Eaterby Maryann Jacobsen
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
MATCH INFO
World Cup qualifier
Thailand 2 (Dangda 26', Panya 51')
UAE 1 (Mabkhout 45 2')
Dunki
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Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”