The first SLS hotel in the Middle East has opened in Dubai.
SLS Dubai Hotel & Residences is now welcoming guests to its 75-storey tower in Downtown Dubai.
The stylish loft-style hotel on Marasi Drive is the latest addition to the portfolio of luxury hospitality group sbe, which is owned by Accor. It joins SLS hotels in coveted destinations such as Beverly Hills, Miami and the Bahamas.
With interiors by UAE designer Paul Bishop – the name behind the quirky design of Torno Subito at W Dubai The Palm and Wavehouse at Atlantis, The Palm – the hotel has 254 guest rooms, 371 residential units and 321 hotel apartments. A carefully curated design approach puts a strong focus on contemporary art as well as sleek accents and fittings, all typical characteristics of SLS hotels around the world.
On entering the lobby, guests are welcomed via an oversized stained-glass window emblazoned with the Latin proverb "Fortune favours the bold".
From there, an express lift whisks visitors from street level to the Sky Lobby on the hotel's 71st floor, one of the tallest observation points in Downtown Dubai. The S Bar on the same level has floor-to-ceiling windows and a grand marble bar coupled with spectacular views of the city skyline.
Privilege lounge and nightlife venue on the hotel's top floor has two infinity pools and, at 75 storeys, they are among the highest in the city. It's also where fans of SLS can find the hotel's resident rubber duck – the mascot found in each of the brand's hotels.
For dining options, Fi'lia is an entirely female-run restaurant with boho interiors. It seeks to "celebrate food and identity". Meat-eaters can head to Carna, a stylish steakhouse by award-winning Italian butcher Dario Cecchini.
Back on the ground floor, there's a contemporary coffee bar called EllaMia, and 12 Chairs is the hotel's intimate caviar bar.
For relaxation, Ciel Spa on one of the hotel's highest floors is a huge wellness facility with treatment rooms, plunge pools, a hair and nail salon, fully equipped gym and two outdoor terraces.
Only three minutes from The Dubai Mall and Burj Khalifa, the hotel is also less than a 15-minute journey from Dubai International Airport.
Rates start from Dh768 per night, plus taxes, for a Signature King room with balcony. There's currently an opening offer available on the hotel's website with rooms from Dh999, including an upgrade, daily breakfast and Dh500 cashback to spend at the spa or on dining experiences.
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
'Unrivaled: Why America Will Remain the World’s Sole Superpower'
Michael Beckley, Cornell Press
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
11 cabbie-recommended restaurants and dishes to try in Abu Dhabi
Iqbal Restaurant behind Wendy’s on Hamdan Street for the chicken karahi (Dh14)
Pathemari in Navy Gate for prawn biryani (from Dh12 to Dh35)
Abu Al Nasar near Abu Dhabi Mall, for biryani (from Dh12 to Dh20)
Bonna Annee at Navy Gate for Ethiopian food (the Bonna Annee special costs Dh42 and comes with a mix of six house stews – key wet, minchet abesh, kekel, meser be sega, tibs fir fir and shiro).
Al Habasha in Tanker Mai for Ethiopian food (tibs, a hearty stew with meat, is a popular dish; here it costs Dh36.75 for lamb and beef versions)
Himalayan Restaurant in Mussaffa for Nepalese (the momos and chowmein noodles are best-selling items, and go for between Dh14 and Dh20)
Makalu in Mussaffa for Nepalese (get the chicken curry or chicken fry for Dh11)
Al Shaheen Cafeteria near Guardian Towers for a quick morning bite, especially the egg sandwich in paratha (Dh3.50)
Pinky Food Restaurant in Tanker Mai for tilapia
Tasty Zone for Nepalese-style noodles (Dh15)
Ibrahimi for Pakistani food (a quarter chicken tikka with roti costs Dh16)
