Teachers, staff and pupils at private schools in Abu Dhabi must undergo mandatory periodic PCR tests as part of Covid-19 safety measures to return to classrooms, education officials said.
Private and charter schools in the capital reopened their classrooms on Sunday after months of distance learning, although many are on half-term break this week and will return next Sunday instead.
Returning to classrooms is still optional and parents can choose to continue with distance learning.
On Monday, Abu Dhabi's Department of Education and Knowledge, the private school regulator, updated its safety measures.
It said pupils aged 12 and above returning to classrooms would have to "periodically" undergo a PCR test. Pupils with disabilities are excluded from mandatory tests.
All teachers and other staff will be tested for Covid-19 every two weeks.
Tests will be free for pupils who undergo the PCR as scheduled by their school.
Those who choose to be tested on a different day or another location than that specified by their school must pay for their own PCR.
Pupils, teachers and staff returning from international travel must adhere to the quarantine rules outlined by local health authorities, the department said.
Other safety measures include keeping 1.5 metres of distance and mandatory use of masks for pupils in Grade 1 or Year 2 and above.
School inspections will be increased to ensure compliance, with at least 220 inspections to take place in the first week back.
Pupils, teachers and staff with chronic health conditions will be allowed to return to classrooms for the first time since March, provided they submit a medical fitness certificate signed by a doctor.
They must also sign a risk undertaking form that acknowledges the health challenges related to attending school during the pandemic.
Schools were deep-cleaned and social-distancing measures were put in place before pupils returned on Sunday.
Pupils were due to go back to school in the first week of January, but that was delayed twice because of concerns about rising infection rates.
For pupils in Years 7 to 9, it was their first day in school since March.
Children told The National that they were excited to be in their classrooms again.
"I spoke with my friends and it was so much fun to see them after such a long time," said Rohit Shibu, 10, a pupil at Gems United Indian School.
"I prefer being in school to online learning because it's really important for me to talk with teachers and understand things clearly."
UAE currency: the story behind the money in your pockets
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
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
