Children must be 3 years old to start school across the UAE, according to new guidelines issued by the Ministry of Education.
The move standardises age requirements across the country, which previously varied depending on the emirate.
The rule was already in place in Abu Dhabi while private schools in Dubai could offer some flexibility, allowing children who turned 3 before the end of the calendar year to join FS1 (British system) or pre-KG at the start of that academic year in the autumn.
For example, a child turning 3 on November 27 could previously join FS1 in August 29. Now they must be 3 on or before August 31.
Studies have shown that delaying the start of formal teaching is beneficial for children’s development.
Parents in Dubai welcomed the move.
Emma Lawrence, a mother of three children aged 5, 4 and 2 said: “I think it’s infinitely better they have realigned the start date for FS1 to match that of the UK.
“It means the reception start date is aligned, so children start FS2 in the year they turn 5, rather than having what must have been difficult for teachers, which is the British schools tended to take pupils from September 1 onwards, so they would have as much as a 16-month disparity between the eldest and the youngest in the class.”
The change will be applicable from the start of the 2021/22 academic year in September, said the Knowledge and Human Development Authority, Dubai's private school regulator.
“For schools that start in April, this change will be applicable from the start of the 2022/23 academic year in April 2022.”
Children can join FS1 or Pre-KG at schools in April as long as they are 3 years old on or before March 31 of that year, it said.
The change will affect children aged up to 6, who would be enrolling in school for the first time.
Pupils must have turned 4 by August 31 to start school on August 29 in Foundation Stage 2 or KG1; 5 to join Year 1 or KG2; and 6 to start Grade 1 or Year 2.
“The Ministry resolution stipulates that all students currently enrolled at private schools in the UAE are not affected by the change,” said the Dubai authority.
“This includes students who enrol for the final term of the 2020/21 academic year,” it said.
Applications by children who were enrolled to start in FS1 this year but withdrew and waived to 2022 will be affected, KHDA said.
A child who turns 3 this September and was due to start FS1 this year will have to enrol in FS1 in the next academic year.
“[A child] must have formally finished the previous academic year in order to enrol in the next one,” the authority said.
Anyone who has already paid for the deposits of children who will be affected by the new cut-off date will receive a refund.
There will be no exceptions to the cut-off dates “under any circumstances”.
According to research in New Zealand, cited by the University of Cambridge, earlier introduction of formal learning may even be damaging.
The study compared two groups of children, who started formal literacy lessons at age five and seven. By the age of 11, there was no difference between reading ability level between the two. However, children who started at five developed “less positive attitudes” to reading, and “showed poorer text comprehension” than the children who started later.
Nurseries are sanitised amid the Covid-19 outbreak:
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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
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
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