• Ahmed Al-Humairi witnesses the Commemoration Day ceremony at the Ministry of Presidential Affairs in 2021. All photos: Wam
    Ahmed Al-Humairi witnesses the Commemoration Day ceremony at the Ministry of Presidential Affairs in 2021. All photos: Wam
  • The Ministry of Justice, Courts and Federal Prosecutions mark Commemoration Day in 2021.
    The Ministry of Justice, Courts and Federal Prosecutions mark Commemoration Day in 2021.
  • The Ministry of Interior celebrates the annual occasion.
    The Ministry of Interior celebrates the annual occasion.
  • Dubai Customs observes Commemoration Day.
    Dubai Customs observes Commemoration Day.
  • The Statistics Centre in Abu Dhabi on Commemoration Day.
    The Statistics Centre in Abu Dhabi on Commemoration Day.
  • Workers at Dubai Health mark the occasion.
    Workers at Dubai Health mark the occasion.
  • The Ministry of Defence celebrates Commemoration Day.
    The Ministry of Defence celebrates Commemoration Day.
  • The Judicial Department in Abu Dhabi marks Commemoration Day.
    The Judicial Department in Abu Dhabi marks Commemoration Day.
  • Ras Al Khaimah Chamber of Commerce marks the event.
    Ras Al Khaimah Chamber of Commerce marks the event.

What is Commemoration Day 2022 and why is it celebrated in the UAE?


Tommy Hilton
  • English
  • Arabic

The next public holiday in the UAE follows Commemoration Day, an annual event to remember those who lost their lives serving the country.

This year, the event, also known as Martyrs Day, will be the first of three days dedicated to celebrating the UAE's 51st year since unification.

As preparations gather pace for National Day, here is all you need to know about this year’s Commemoration Day.

When is the UAE's Commemoration Day?

Commemoration Day in the UAE is marked by a minute's silence on Wednesday, November 30, and celebrated with a public holiday on Thursday, December 1.

The day officially falls today, November 30, but has been marked with a public holiday on the following day in recent years, a move that is being repeated this year.

This means Commemoration Day is the first of three consecutive days of public holiday in December, because it is immediately followed by UAE National Day on December 2, with employees who work on Saturdays also given December 3 off.

Employees who work on Sunday will also have the day off, returning to work on Monday, December 5.

Why does the UAE celebrate Commemoration Day?

Commemoration Day is held every year to recognise the dedication and sacrifices of the UAE’s military and civilian service people, and to honour those who lost their lives while serving the country.

The late President Sheikh Khalifa introduced Commemoration Day in 2015.

It originally took place on November 30 to commemorate the death of Salem Suhail Khamis, who died on the same date in 1971 fighting against Iranian forces on the island of Greater Tunb. He is thought to have been the first Emirati to be killed in military service since the formation of the UAE that year.

In 2019 and 2020, the public holiday was held on December 1, a move that was repeated in 2021 and 2022.

Marking last year’s Commemoration Day, Sheikh Khalifa spoke of the sacrifices of the nation’s heroes.

“We will always remember as people and leadership, with appreciation and gratitude, our children who sacrificed their lives in defence of the nation,” he said.

  • UAE Armed Forces honour guard participate in the Commemoration Day ceremony at Wahat Al Karama.
    UAE Armed Forces honour guard participate in the Commemoration Day ceremony at Wahat Al Karama.
  • Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces (left), Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah (third left), Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai (fourth left), Sheikh Humaid bin Rashid Al Nuaimi, Ruler of Ajman (seventh left), Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah (11th left), Sheikh Hamad bin Mohammed Al Sharqi, Ruler of Fujairah (13th left) and Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain (15th left), stand for a group photograph with the families of Martyrs during a Commemoration Day ceremony at Wahat Al Karama in 2019. The memorial is dedicated to the memory of UAE’s National Heroes in honour of their sacrifice and in recognition of their heroism. All photos Ministry of Presidential Affairs.
    Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces (left), Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah (third left), Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai (fourth left), Sheikh Humaid bin Rashid Al Nuaimi, Ruler of Ajman (seventh left), Sheikh Saud bin Saqr Al Qasimi, Ruler of Ras Al Khaimah (11th left), Sheikh Hamad bin Mohammed Al Sharqi, Ruler of Fujairah (13th left) and Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain (15th left), stand for a group photograph with the families of Martyrs during a Commemoration Day ceremony at Wahat Al Karama in 2019. The memorial is dedicated to the memory of UAE’s National Heroes in honour of their sacrifice and in recognition of their heroism. All photos Ministry of Presidential Affairs.
  • Members of the UAE Armed Forces participate in a Commemoration Day ceremony at Wahat Al Karama.
    Members of the UAE Armed Forces participate in a Commemoration Day ceremony at Wahat Al Karama.
  • (L-R) Sheikh Saud bin Rashid Al Mualla; Sheikh Hamad bin Mohammed Al Sharqi; Sheikh Saud bin Saqr Al Qasimi; Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Mohammed bin Rashid; Sheikh Dr Sultan bin Muhammed Al Qasimi; and Sheikh Mohamed bin Zayed stand for a group photograph during the Commemoration Day ceremony in 2019.
    (L-R) Sheikh Saud bin Rashid Al Mualla; Sheikh Hamad bin Mohammed Al Sharqi; Sheikh Saud bin Saqr Al Qasimi; Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Mohammed bin Rashid; Sheikh Dr Sultan bin Muhammed Al Qasimi; and Sheikh Mohamed bin Zayed stand for a group photograph during the Commemoration Day ceremony in 2019.
  • Sheikh Mohamed bin Zayed presents a medal during the Commemoration Day ceremony to a family member of a serviceman who died in 2019.
    Sheikh Mohamed bin Zayed presents a medal during the Commemoration Day ceremony to a family member of a serviceman who died in 2019.
  • (L-R) Sheikh Nahyan Bin Zayed, Chairman of the Board of Trustees of Zayed bin Sultan Al Nahyan Charitable and Humanitarian Foundation; Sheikh Eissa bin Zayed; Sheikh Saif bin Mohamed; Sheikh Mohamed bin Hamad Al Sharqi, Crown Prince of Fujairah; Sheikh Sultan bin Mohamed Al Qasimi, Crown Prince of Sharjah, Sheikh Saud bin Rashid Al Mu'alla; Sheikh Mohammed bin Rashid; Sheikh Mohamed bin Zayed; Dr Sheikh Sultan bin Mohamed Al Qasimi; , Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Saud bin Saqr Al Qasimi; Sheikh Hamdan bin Mohamed, Crown Prince of Dubai, Sheikh Ammar bin Humaid Al Nuaimi, Crown Prince of Ajman and Sheikh Mohamed bin Saud bin Saqr Al Qasimi, Crown Prince and Deputy Ruler of Ras Al Khaimah, attend the Commemoration Day ceremony at Wahat Al Karama in 2019.
    (L-R) Sheikh Nahyan Bin Zayed, Chairman of the Board of Trustees of Zayed bin Sultan Al Nahyan Charitable and Humanitarian Foundation; Sheikh Eissa bin Zayed; Sheikh Saif bin Mohamed; Sheikh Mohamed bin Hamad Al Sharqi, Crown Prince of Fujairah; Sheikh Sultan bin Mohamed Al Qasimi, Crown Prince of Sharjah, Sheikh Saud bin Rashid Al Mu'alla; Sheikh Mohammed bin Rashid; Sheikh Mohamed bin Zayed; Dr Sheikh Sultan bin Mohamed Al Qasimi; , Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Saud bin Saqr Al Qasimi; Sheikh Hamdan bin Mohamed, Crown Prince of Dubai, Sheikh Ammar bin Humaid Al Nuaimi, Crown Prince of Ajman and Sheikh Mohamed bin Saud bin Saqr Al Qasimi, Crown Prince and Deputy Ruler of Ras Al Khaimah, attend the Commemoration Day ceremony at Wahat Al Karama in 2019.
  • (front L-R) Sheikh Mohammed bin Rashid; Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Saud bin Saqr Al Qasimi; Sheikh Hamad bin Mohamed Al Sharqi and Sheikh Saud bin Rashid Al Mu'alla attend the Commemoration Day ceremony at Wahat Al Karama.
    (front L-R) Sheikh Mohammed bin Rashid; Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Saud bin Saqr Al Qasimi; Sheikh Hamad bin Mohamed Al Sharqi and Sheikh Saud bin Rashid Al Mu'alla attend the Commemoration Day ceremony at Wahat Al Karama.
  • (front L-R) Sheikh Mohamed bin Zayed; Sheikh Dr Sultan bin Muhammad Al Qasimi; Sheikh Mohamed bin Rashid Al Maktoum; Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Saud bin Saqr Al Qasimi; Sheikh Hamad bin Mohammed Al Sharqi; and Sheikh Saud bin Rashid Al Mualla stand for a group photograph during the Commemoration Day ceremony at Wahat Al Karama.
    (front L-R) Sheikh Mohamed bin Zayed; Sheikh Dr Sultan bin Muhammad Al Qasimi; Sheikh Mohamed bin Rashid Al Maktoum; Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Saud bin Saqr Al Qasimi; Sheikh Hamad bin Mohammed Al Sharqi; and Sheikh Saud bin Rashid Al Mualla stand for a group photograph during the Commemoration Day ceremony at Wahat Al Karama.
  • Guests attend the Commemoration Day ceremony at Wahat Al Karama.
    Guests attend the Commemoration Day ceremony at Wahat Al Karama.
  • Members of the UAE Armed Forces participate in a Commemoration Day ceremony at Wahat Al Karama.
    Members of the UAE Armed Forces participate in a Commemoration Day ceremony at Wahat Al Karama.
  • Sheikh Saud bin Rashid Al Mualla (R); Sheikh Hamad bin Mohamed Al Sharqi (3rd R); and Sheikh Saud bin Saqr Al Qasimi (5th R), stand for a group photograph with the families of martyrs during the Commemoration Day ceremony at Wahat Al Karama.
    Sheikh Saud bin Rashid Al Mualla (R); Sheikh Hamad bin Mohamed Al Sharqi (3rd R); and Sheikh Saud bin Saqr Al Qasimi (5th R), stand for a group photograph with the families of martyrs during the Commemoration Day ceremony at Wahat Al Karama.
  • Sheikh Mohamed bin Zayed and Sheikh Dr Sultan bin Muhammad Al Qasimi lay wreaths during the Commemoration Day ceremony at Wahat Al Karama.
    Sheikh Mohamed bin Zayed and Sheikh Dr Sultan bin Muhammad Al Qasimi lay wreaths during the Commemoration Day ceremony at Wahat Al Karama.
  • Staff Brigadier Pilot Ali Mohamed bin Musleh Al Ahbabi, director of the Office of the Deputy Supreme Commander of the UAE Armed Forces (2nd R); Sheikh Mohammed bin Tahnoon, director general of the Security and Ports Affairs at Abu Dhabi Police (3rd R); and members of the UAE Armed Forces attend the Commemoration Day ceremony at Wahat Al Karama.
    Staff Brigadier Pilot Ali Mohamed bin Musleh Al Ahbabi, director of the Office of the Deputy Supreme Commander of the UAE Armed Forces (2nd R); Sheikh Mohammed bin Tahnoon, director general of the Security and Ports Affairs at Abu Dhabi Police (3rd R); and members of the UAE Armed Forces attend the Commemoration Day ceremony at Wahat Al Karama.
  • Sheikh Mohamed bin Zayed Al Nahyan speaks with Sheikh Dr Sultan bin Muhammad Al Qasimi during the Commemoration Day ceremony at Wahat Al Karama.
    Sheikh Mohamed bin Zayed Al Nahyan speaks with Sheikh Dr Sultan bin Muhammad Al Qasimi during the Commemoration Day ceremony at Wahat Al Karama.
  • Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region; Sheikh Mohamed bin Saud bin Saqr Al Qasimi; Sheikh Ammar bin Humaid Al Nuaimi; Sheikh Hamdan bin Mohamed; Sheikh Saud bin Saqr Al Qasimi; Sheikh Humaid bin Rashid Al Nuaimi; Dr Sheikh Sultan bin Mohamed Al Qasimi; Sheikh Mohamed bin Zayed; Sheikh Mohammed bin Rashid; Sheikh Hamad bin Mohamed Al Sharqi; Sheikh Saud bin Rashid Al Mu'alla; Sheikh Sultan bin Mohamed Al Qasimi; Sheikh Mohamed bin Hamad Al Sharqi; Sheikh Saif bin Mohamed; and Sheikh Issa bin Zayed attend the Commemoration Day ceremony at Wahat Al Karama.
    Sheikh Hamdan bin Zayed, Ruler’s Representative in Al Dhafra Region; Sheikh Mohamed bin Saud bin Saqr Al Qasimi; Sheikh Ammar bin Humaid Al Nuaimi; Sheikh Hamdan bin Mohamed; Sheikh Saud bin Saqr Al Qasimi; Sheikh Humaid bin Rashid Al Nuaimi; Dr Sheikh Sultan bin Mohamed Al Qasimi; Sheikh Mohamed bin Zayed; Sheikh Mohammed bin Rashid; Sheikh Hamad bin Mohamed Al Sharqi; Sheikh Saud bin Rashid Al Mu'alla; Sheikh Sultan bin Mohamed Al Qasimi; Sheikh Mohamed bin Hamad Al Sharqi; Sheikh Saif bin Mohamed; and Sheikh Issa bin Zayed attend the Commemoration Day ceremony at Wahat Al Karama.
  • Guests attend the Commemoration Day ceremony at Wahat Al Karama.
    Guests attend the Commemoration Day ceremony at Wahat Al Karama.
  • Sheikh Hamad bin Mohamed Al Sharqi; Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Mohammed bin Rashid; and Sheikh Saud bin Rashid Al Mu'alla attend the Commemoration Day ceremony at Wahat Al Karama.
    Sheikh Hamad bin Mohamed Al Sharqi; Sheikh Humaid bin Rashid Al Nuaimi; Sheikh Mohammed bin Rashid; and Sheikh Saud bin Rashid Al Mu'alla attend the Commemoration Day ceremony at Wahat Al Karama.

What events are planned for Commemoration Day 2022?

Every year, the UAE observes a nationwide minute of silence to remember those who lost their lives while serving the country.

This year, the one-minute silence is taking place at 11.30am on November 30.

In previous years, UAE leaders commemorated the country’s fallen servicemen at Abu Dhabi’s Wahat Al Karama memorial, which translates to Oasis of Dignity in English, and is dedicated to Emiratis killed in service.

  • UAE leaders observe a minute’s silence at Wahat Al Karamah in Abu Dhabi for Commemoration Day.
    UAE leaders observe a minute’s silence at Wahat Al Karamah in Abu Dhabi for Commemoration Day.
  • Members of the UAE Armed Forces observe a minute’s of silence during a Commemoration Day flag raising ceremony at Wahat Al Karama. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
    Members of the UAE Armed Forces observe a minute’s of silence during a Commemoration Day flag raising ceremony at Wahat Al Karama. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
  • A member of the UAE Armed Forces salutes the flag. Crown Prince Court - Abu Dhabi
    A member of the UAE Armed Forces salutes the flag. Crown Prince Court - Abu Dhabi
  • UAE citizens honour UAE's fallen at Wahat Al Karamah. Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
    UAE citizens honour UAE's fallen at Wahat Al Karamah. Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
  • Representative from the UAE Armed Forces reflect on UAE’s fallen martyrs during the ceremony. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
    Representative from the UAE Armed Forces reflect on UAE’s fallen martyrs during the ceremony. Hamad Al Kaabi / Crown Prince Court - Abu Dhabi
  • Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, attended a solemn ceremony held at the Wahat Al Karama monument in Abu Dhabi.
    Sheikh Mohammed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, attended a solemn ceremony held at the Wahat Al Karama monument in Abu Dhabi.
  • “We stand tall with the sacrifices of our righteous martyrs,” said Sheikh Mohammed bin Zayed. Saeed Al Neyadi / Crown Prince Court
    “We stand tall with the sacrifices of our righteous martyrs,” said Sheikh Mohammed bin Zayed. Saeed Al Neyadi / Crown Prince Court
  • “We remember their altruism, their contributions and heroic deeds in terms of the great value that remains everlasting across generations, pushing them to preserve the inheritance of the martyrs and follow their loyalty.” Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
    “We remember their altruism, their contributions and heroic deeds in terms of the great value that remains everlasting across generations, pushing them to preserve the inheritance of the martyrs and follow their loyalty.” Mohamed Al Hammadi / Crown Prince Court - Abu Dhabi
  • Commemoration Day was first introduced in 2015 as Martyrs Day, which is still the holiday's name in Arabic. Saeed Al Neyadi / Crown Prince Court - Abu Dhabi
    Commemoration Day was first introduced in 2015 as Martyrs Day, which is still the holiday's name in Arabic. Saeed Al Neyadi / Crown Prince Court - Abu Dhabi

Last year, Sheikh Mohamed bin Zayed, who is now UAE President, called the country’s martyrs heroes.

“Their courage and sacrifice will inspire future generations and their memory will live forever in the history of the UAE,” he said.

“We salute their families and we pray that they rest in peace.”

*This article was originally published on November 16, 2021.

RESULT

Huddersfield Town 2 Manchester United 1
Huddersfield: Mooy (28'), Depoitre (33')
Manchester United: Rashford (78')

 

Man of the Match: Aaron Mooy (Huddersfield Town)

MATCH INFO

Rugby World Cup (all times UAE)

Third-place play-off: New Zealand v Wales, Friday, 1pm

Results

2pm: Al Sahel Contracting Company – Maiden (PA) Dh50,000 (Dirt) 1,200m; Winner: AF Mutakafel, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

2.30pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,200m; Winner: El Baareq, Antonio Fresu, Rashed Bouresly

3pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson

3.30pm: Keeneland – Handicap (TB) Dh84,000 (D) 1,000m; Winner: Alkaraama, Dane O’Neill, Musabah Al Muhairi

4pm: Keeneland – Handicap (TB) Dh76,000 (D) 1,800m; Winner: Lady Snazz, Saif Al Balushi, Bhupat Seemar

4.30pm: Hive – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Royston Ffrench, Salem bin Ghadayer

5pm: Dubai Real Estate Centre – (TB) Handicap Dh64,000 (D) 1,600m; Winner: Lahmoom, Royston Ffrench, Salem bin Ghadayer

RESULTS

5pm: Maiden (PA) Dh80,000 1,200m
Winner: Shafaf, Sam Hitchcott (jockey), Ahmed Al Mehairbi (trainer)
5,30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,200m
Winner: Noof KB, Tadhg O’Shea, Ernst Oertel
6pm: The President’s Cup Listed (TB) Dh380,000 1,400m
Winner: Taamol, Jim Crowley, Ali Rashid Al Raihe
6.30pm: The President’s Cup Group One (PA) Dh2,500,000 2,200m
Winner: Rmmas, Tadhg O’Shea, Jean de Roualle
7pm: Arabian Triple Crown Listed (PA) Dh230,000 1,600m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
7.30pm: Handicap (PA) Dh80,000 1,400m
Winner: AF Mekhbat, Antonio Fresu, Ernst Oertel

MATCH INFO

Burnley 1 (Brady 89')

Manchester City 4 (Jesus 24', 50', Rodri 68', Mahrez 87')

RESULTS
%3Cp%3E%3Cstrong%3E5pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(Turf)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Suny%20Du%20Loup%2C%20Pat%20Dobbs%20(jockey)%2C%20Hamad%20Al%20Marar%20(trainer)%3Cbr%3E%3Cstrong%3E5.30pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Nadia%20Du%20Loup%2C%20Antonio%20Fresu%2C%20Sulaiman%20Al%20Ghunaimi%3Cbr%3E%3Cstrong%3E6pm%3A%20Sheikha%20Fatima%20bint%20Mubarak%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Dareen%2C%20Dane%20O%E2%80%99Neill%2C%20Jean%20de%20Roualle%3Cbr%3E%3Cstrong%3E6.30pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Group%203%20(PA)%20Dh500%2C000%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Alwajel%2C%20Pat%20Dobbs%2C%20Ernst%20Oertel%3Cbr%3E%3Cstrong%3E7.15pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20Jewel%20Crown%20%E2%80%93%20Group%201%20(PA)%20Dh5%2C000%2C000%20(T)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20First%20Classs%2C%20Ronan%20Thomas%2C%20Jean%20De%20Mieulle%3Cbr%3E%3Cstrong%3E8pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Listed%20(TB)%20Dh380%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20San%20Donato%2C%20Pat%20Dobbs%2C%20Doug%20Watson%3Cbr%3E%3Cstrong%3E8.30pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Rasam%2C%20Fernando%20Jara%2C%20Ernst%20Oertel%3C%2Fp%3E%0A
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

What is dialysis?

Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.

It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.

There are two kinds of dialysis — haemodialysis and peritoneal.

In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.

In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.

It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.

Jebel Ali card

1.45pm: Maiden Dh75,000 1,400m

2.15pm: Handicap Dh90,000 1,400m

2.45pm: Maiden Dh75,000 1,000m

3.15pm: Handicap Dh105,000 1,200m

3.45pm: Maiden Dh75,000 1,600m

4.15pm: Handicap Dh105,000 1,600m

4.45pm: Handicap Dh80,000 1,800m

 

The National selections

1.45pm: Cosmic Glow

2.15pm: Karaginsky

2.45pm: Welcome Surprise

3.15pm: Taamol

3.45pm: Rayig

4.15pm: Chiefdom

4.45pm: California Jumbo

The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

Aldar Properties Abu Dhabi T10

*November 15 to November 24

*Venue: Zayed Cricket Stadium, Abu Dhabi

*Tickets: Start at Dh10, from ttensports.com

*TV: Ten Sports

*Streaming: Jio Live

*2017 winners: Kerala Kings

*2018 winners: Northern Warriors

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

Updated: November 30, 2022, 5:03 AM