Summer temperatures are rising and parents are preparing to whisk their families abroad for a change of scene and cooler climes.
After years of Covid restrictions limiting which countries were accessible, the world is once again on offer when choosing a destination.
But, if it has been a year since your last Covid inoculation, is your jab now out of date?
If you do need an additional vaccination, call your local health authority to arrange an appointment.
The National explains the entry requirements for some of the most popular holiday destinations. Requirements for unlisted destinations can be found here.
Europe
UK & Ireland — There are no longer any Covid‑19 entry restrictions for travel to the United Kingdom or Ireland. This includes requirements for testing, vaccination, quarantine and entry forms.
Spain — All passengers over 12 years old arriving in the country, including returning Spanish citizens, must have one of the following documents: a digital Covid‑19 certificate or EU equivalent; a vaccination certificate against Covid‑19; or a negative Covid‑19 test certificate or a certificate of recovery.
It must have been a minimum of 14 days since your last vaccination, but also no more than 270 days. After this, you must prove that you have had a booster or third dose.
Recovery certificates are valid for up to 180 days before arrival.
Switzerland — Passengers will no longer be required to carry Covid‑19 test, recovery or vaccination certificates to be accepted for travel.
France — Passengers travelling from the UAE need proof of vaccination, or a negative PCR result from the previous 72 hours.
Greece — Passengers are no longer required to hold a Covid-19 vaccination certificate or a Covid-19 test result to enter the country. Quarantine restrictions have also been lifted.
Africa
Egypt — There are no longer any Covid‑19 entry restrictions for travel to Egypt. Passengers are no longer required to hold a Covid-19 vaccination certificate or a Covid-19 test result to enter the country. Quarantine restrictions have also been lifted.
Morocco — Passengers must fill out an online Public Health Passenger Form before departure, and present a printed version on arrival. They must also have received their second dose within four months of arriving, or have received a booster dose. Passengers between 12 to 18 years old are considered fully vaccinated as long as they have received two doses of an approved vaccine. A booster dose is not required.
South Africa — There are no longer any Covid-19 entry restrictions for travel to South Africa. Passengers are no longer required to hold a vaccination certificate or a Covid-19 test result to enter the country. Quarantine restrictions have also been lifted.
Australasia
Australia — From July 6, there are no longer any entry restrictions for travel to Australia. Passengers are no longer required to hold a Covid‑19 vaccination certificate or a negative Covid‑19 test result to enter the country. Quarantine restrictions have also been lifted.
New Zealand — From August 1, the New Zealand border is re‑opening to all tourists and visa holders. Travellers must still adhere to Covid-19 vaccination requirements.
Gulf & Middle East
Kuwait - From 1 May, there are no longer any Covid‑19 entry restrictions for travel to Kuwait. Passengers are no longer required to hold a Covid‑19 vaccination certificate or a negative Covid‑19 test result to enter the country. Quarantine restrictions have also been lifted.
Jordan — There are no longer any Covid‑19 entry restrictions for travel to Jordan. These include requirements for testing, vaccination and quarantine.
Lebanon — From March 28, registration on the MOPH Pass Platform of the Ministry of Public Health is no longer required. Travellers must take a PCR test within 72 hours of departure, unless they have received a third dose or booster shot, or if their second dose was within the past six months.
Indian Ocean islands
Maldives — Travellers must complete the online Traveller Declaration Form within 96 hours before arrival in the Maldives, get a QR code and present it to an immigration officer on arrival.
Passengers travelling to the Maldives as tourists must have a confirmed hotel reservation for their stay at registered tourist facilities.
Mauritius — Travellers must complete a health form online. There are no longer any Covid-19 entry restrictions for travel to Mauritius. Passengers are no longer required to have a Covid-19 vaccination certificate or a PCR test result to enter the country. Quarantine restrictions have also been lifted.
Seychelles — Fully vaccinated passengers travelling to the Seychelles are exempt from Covid-19 PCR testing requirements.
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
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.
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
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Results
6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)
7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby
7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby
8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass
8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby
9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson
Dubai works towards better air quality by 2021
Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.
The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.
These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.
“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.
“We’re in a good position except for the cases that are out of our hands, such as sandstorms.
“Sandstorms are our main concern because the UAE is just a receiver.
“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”
Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.
There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.
“There are 25 stations in total,” Mr Al Daraji said.
“We added new technology and equipment used for the first time for the detection of heavy metals.
“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”
Where to buy
Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com
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COMPANY PROFILE
Name: Qyubic
Started: October 2023
Founder: Namrata Raina
Based: Dubai
Sector: E-commerce
Current number of staff: 10
Investment stage: Pre-seed
Initial investment: Undisclosed
Empire of Enchantment: The Story of Indian Magic
John Zubrzycki, Hurst Publishers
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
