UAE to grant golden visas to humanitarian pioneers, Sheikh Mohammed bin Rashid says

Sheikh Mohammed bin Rashid, UAE Vice President and Ruler of Dubai, has said pioneers of humanitarian work in the UAE are set to be granted golden visas.

Writing to mark International Humanitarian Day on Thursday, Sheikh Mohammed said he was proud of the UAE for its commitment to humanitarian aid since the country was founded in 1971.

The country has provided more than Dh320 billion ($87.13bn) in aid since it was founded, he said.

We announce that the pioneers of humanitarian work in the UAE have been granted golden residency," Sheikh Mohammed said.

"Aid workers are ambassadors of the UAE and role models instilling pride in us all. Giving is embedded in the fabric of Emirati society and culture, and we aspire to be the most vibrant humanitarian destination in the next fifty years.

"The UAE has always led impactful humanitarian initiatives and empowered those implementing them, and in the year of the UAE’s Golden Jubilee, it aspires to become a world leader of humanitarian efforts in the next five decades," said Sheikh Mohammed.

The UAE has sent aid to countries such as Kenya to help tackle the Covid-19 pandemic. Wam

"Having always paid tribute to hope makers, the UAE extends its commitment to global cooperation to include the humanitarian sector’s pioneers, groups, specialists and workers, so that the UAE can become a second home to these individuals."

Sheikh Mohammed pointed to the UAE having established Dubai International Humanitarian City in 2011 as an example of its efforts to lead humanitarian causes. It is a non-profit, independent, humanitarian free zone authority that hosts more than 80 members spanning UN organisations, non-profits and non-government organisations, and commercial companies.

"Not only is the UAE an economic hub, it is also a humanitarian one," said Sheikh Mohammed.

Golden visa holders, meanwhile, can live, work and study in Abu Dhabi for 10 years without the need for a national sponsor.

The initiative was launched to recognise experts in various fields who play a pivotal role in supporting the nation’s progress. It also attracts skilled workers to the UAE.

The country has long been committed to helping those in need. It has distributed aid around the world during the Covid-19 pandemic.

The UAE has sent more than 2,200 tonnes of medical supplies to more than 135 countries, particularly in Africa and Asia.

The UAE is also a global logistical centre in the fight against Covid-19, through the International Humanitarian City in Dubai.

This has played an integral role in shipping 80 per cent of total global medical supplies and equipment to help tackle the pandemic.

The UAE has also helped to establish field hospitals in Jordan, Guinea, Sudan, Sierra Leone, Lebanon and Mauritania.

UAE sends aid to Comoros - in pictures

The UAE has sent 300,000 Covid-19 vaccine doses and nine tonnes of vital medical supplies to Comoros. All photos Wam
The plane was met by Azali Assoumani, President of Comoros, and Saeed Al Maqbali, UAE Ambassador to the Comoros, along with other senior officials.
The plane being unloaded after landing in Comoros.
Mr Assoumani commended the UAE's global humanitarian efforts.
Boys play football on Mitsamiouli beach in Comoros. The UAE and Comoros share warm ties

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Global state-owned investor ranking by size

1.	United States
2.	China
3.	UAE
4.	Japan
5	Norway
6.	Canada
7.	Singapore
8.	Australia
9.	Saudi Arabia
10.	South Korea

UAE currency

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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Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers