More rain fell across the UAE on Tuesday with bouts of wet weather also forecast for Wednesday.
A rainstorm expected to the hit the UAE dissipated overnight but Al Ain, Liwa and parts of Abu Dhabi city experienced fresh showers by 3pm.
Charts show a front of rainy weather is set to hit Dubai and Abu Dhabi on Wednesday. There will be rain for much of the day, the NCM and Windy.com reports showed.
However, the unsettled weather is set to be followed by a dry and cool weekend. Thursday to Sunday should be dry, fresh and breezy with daytime highs of just 23ºC.
The Emirates has experienced the wettest start to the year since 2020, with isolated flooding and damage to homes in some areas. Pavilions at Expo 2020 Dubai reopened after minor weather damage but remain on alert.
On Tuesday, as tens of thousands returned to offices and schools, police gave warnings about poor driving conditions.
Col Jumaa bin Suwaidan, acting director of Dubai Traffic Police, said some motorists were distracted by taking pictures and videos of the weather while at the wheel.
Drivers must keep a safe distance from the car in front, pay attention to the road and be alert.
Abu Dhabi Police have also called on motorists to exercise caution and follow the changing speed limits displayed on electronic information boards.
On Monday, Ras Al Khaimah's air unit rescued a motorist after his car was swept away by flooding in Wadi Al Beeh.
The NCM has said winds will reach speeds of up to 40 kilometres per hour. Conditions will be rough in the Arabian Gulf with waves reaching up to two metres until Tuesday night.
In Abu Dhabi, the maximum temperature on Tuesday will be 21ºC and the minimum will be 16ºC, while in Dubai it will be 22ºC and 15ºC respectively. The lowest temperature recorded this morning was 5.4°C at Jebal Jais.
January and February are the wettest months of the year and there could be further rainfall ahead, forecaster Dr Abdulla Al Bahri told Dubai Eye radio on Monday.
The Gulf has experienced wet and windy conditions in recent days with snow in parts of Saudi Arabia, storms in Oman and school closures in Kuwait.
In addition, officials say cloud seeding has played a role in boosting rainfall, which replenishes water sources and helps crops to grow.
Oman blooms following heavy rain: in pictures
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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UAE currency: the story behind the money in your pockets
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Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
