Latest: Ice in the desert - how cold does winter get in the Middle East?
Temperatures in parts of Al Ain sank to a freezing minus 5° on Monday morning.
Residents had to scrape ice from cars and icicles formed around trees and plants.
The extreme weather happened in Raknah, close to a wadi in Abu Dhabi emirate, and has been tracked by Storm Centre UAE.
Storm Centre has popular social media channels dedicated to covering the region's extreme weather.
We have never experienced such cold weather in the UAE before
Dozens of residents also gathered to experience the weather and some were forced to light a fire because the freezing conditions.
“This is my third day here,” said Emirati businessman, Hamdan Al Eissaaee, 28.
“I came on Friday after midnight and I wasn’t prepared. I did not expect it to be that cold.
“It was minus seven degrees [at one point]. I could barely stay for an hour and a half.”
Mr Al Eissaaee said he learnt his lesson and was dressed in full gear for the night. He arrived with four of his cousins on Monday at around 2am.
“At first we were excited to feel the cold temperature. We have never experienced such cold weather in the UAE before,” said his cousin Ali.
“But two hours later it got too cold so we had to light a fire.
“In the summer we escape the heat by turning on the AC and in winter we escape the cold by lighting a fire.”
'I'm cold-blooded'
Two young men who stood in freezing cold all night only dressed in light kanduras, said they disagree.
“I am cold-blooded I guess. I don’t see the need to dress warm,” said Hamad Al Mazrouei, 20.
The Emirati student was not even wearing any form of head cover, just a light kandura – the white traditional dress worn by local men.
“I am trying to absorb as much cold as I can before it gets burning hot,” said Abdullah Al Dhaheri, 30.
Fahad Mohammed, co-founder of the Storm Centre, said the team has been going every night to record the temperatures. He said across the Levant conditions were similar.
“On the first day, the temperature dropped to minus seven degrees at some point and remained at minus six most of the time," he said.
“When we poured water on anything, it immediately froze.”
Sultan Al Mansouri, 26, a photographer from the Storm Centre team said: “We did not get rain this year but thank God we were compensated with the freezing cold."
The team was founded in 2006 by Mr Mohammed, Ali Al Neyadi, Omar Al Nuaimi, Hamad Al Kaabi, Abdullah Al Jaberi and Ahmad Al Barq.
“None of us studied weather-related sciences. We all started as a hobby,” said Mr Al Neyadi, 30.
“We are from different emirates and each one reports on the weather changes in his area and we measure the strength of the wind and based on it we predict where the rain will be.
“During summer we chase rains and we went to a number of cyclones.”
Mr Mohammed said he loved nature and was dedicated to capturing its beauty.
“We chase storms, rains and snowfall everywhere in the region.”
He said their hobby proves risky at times, like when they chased Cyclone Mekunu that hit Salalah in 2018.
“We were in the middle of the tornado,” he said.
“We covered the snowfall on Jebel Jais in 2017 and 2009 and 2008.”
The freezing temperatures do not represent a record. The National Centre of Meteorology is official source of weather data in the UAE.
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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
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British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):
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2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)
3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)
4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)
5. Nico Hulkenberg (GER/Renault) 1:29.480 (14)
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