An initial list of newly elected Federal National Council members was announced on Saturday by the National Elections Committee.
The list, announced in Abu Dhabi, includes four members each from Abu Dhabi and Dubai, three from Sharjah, two each from Ajman and Umm Al Quwain, three from Ras Al Khaimah and two from Fujairah.
The winners elected to the UAE's consultative parliament so far include seven women.
The winners were chosen from 298 candidates.
The preliminary list of winners was shared on state news agency Wam.
The winners are:
Abu Dhabi
- Salem Al Ameri
- Hilal Al Kaabi
- Mudhia Al Menhali
- Hashima Al Afari
Dubai
- Humaid Al Tayer
- Ahmed Khoury
- Maryam Majid bin Thaneya
- Amna Ali Salem Ali Al Odaidi
Sharjah
- Mohammed Al Dhouri
- Walid Al Mansouri
- Adnan Al Hammadi
Ajman
- Majid Al Mazrouei
- Aisha Al Marri
Fujairah
- Sheikh Saeed Al Sharqi
- Aisha Al Dhanhan
Umm Al Quwain
- Mohammed Al Ali
- Mona Al Ali
Ras Al Khaimah
- Saeed Al Nuaimi
- Sultan Al Zaabi
- Salem Al Ali
A total of 398,879 people were eligible to vote but only 175,487 did so, including 5,042 who voted from outside the country.
The highest number of voters came from Abu Dhabi with 56,471, followed by Ras Al Khaimah with 35,357, and Sharjah with 29,996.
Dr Abdulrahman Al Owais, Minister of State for FNC Affairs and chairman of the NEC, said: “Early voting witnessed a good turnout with a 44 per cent increase in the number of voters from 2019, which stood at 117,592.”
A final list of winners will be announced on October 13 following the completion of any appeals against the results of the initial FNC election vote count.
Appeals can be submitted from Sunday.
Early voting took place on October 4 and 5 at nine election centres across all emirates, and the voting continued until 8pm on Saturday.
The largest number of candidates of 118 was in Abu Dhabi, while Dubai had 57, Sharjah 50, Ajman, Ras Al Khaimah, Umm Al Quwain and Fujairah had 21, 34, 14 and 15, respectively.
The FNC plays a pivotal role in shaping policies, fostering dialogue and ensuring the representation of Emirati voices at the national level.
Comprising 40 members – 20 elected representatives and 20 who are appointed by the Rulers of each emirate – it provides a platform for discussion, debate and decision-making on matters of national importance.
The members represent the UAE population in each emirate.
Abu Dhabi and Dubai have eight members each, Sharjah and Ras Al Khaimah have six, while Ajman, Fujairah and Umm Al Quwain have four.
Candidates must be Emirati and permanent residents of the emirate they hope to represent, and they must be at least 25 years old at the close of the nomination process.
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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
