Get ready to turn off the air conditioning and pull out your umbrella – the Gulf’s rainy season is about to begin.
According to the ancient Drour calendar, cool autumn weather will begin in October. The 365-day calendar measures the year in 10-day cycles, or micro seasons, which are known in Arabic as dir.
The almanac has four seasons, with 100 days allocated to autumn, winter and summer, followed by a 60-day season of intense heat that ends in late August.
Five so-called stolen days are added for turbulent weather.
The season of intense heat ended when the star Suhail appeared in the sky on August 24, and good weather was expected to begin between October 23 to November 2.
Traditionally, this is when the palm pollination and camel grazing season begins.
“With winter coming into the picture, we have the very prominent constellations of Orion, Taurus, the Big Dog and the Little Dog, and the star Suhail in the night sky,” said Hasan Al Hariri, a specialist in the star-based almanac and chief executive of the Dubai Astronomy Group.
“People are very much waiting for two main seasons, the heat and the winter. They are not looking to the stars for the sake of the weather but for activities, to know what to do.”
October is also the season for the annual migration to mountain villages, where tribes would go in winter after spending summer in date orchards.
The mountains were only inhabited in the winter, when rain could fill cisterns. Hardy families who eked out a living with livestock and growing crops on terraced farms stayed until the weather began to warm again in April or May and the cisterns emptied.
However, farmers reported that the centuries-old almanac has become less reliable in recent years because of climate change.
“As you may notice, the celebrations happen in winter, it’s a time to plant new palm trees and begin a new season,” said Mr Al Hariri. “In this section of the calendar, there’s a drop of pressure, winds and lashes of rain.”
The UAE has been hit by heavy rains this month already, with flash floods sweeping the Northern Emirates last weekend and in late September.
Seasonal shifts in October can bring wind, turbulent weather and swinging temperatures.
The barometer hit 41°C in Sweihan, Abu Dhabi, on Sunday, while Ras Al Khaimah recorded the coldest spot in the country with a temperature of 19°C on Jebel Jais on Monday morning.
With the grey skies in prospect, get ready to hear Mehad Hamad's classic song Rain Rain blasting from car stereos and prepare for montages of rain-soaked deserts on your social media feeds.
After a long, stifling summer the season for camping, hiking and cool desert nights has begun.
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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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Another way to earn air miles
In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.
An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.
“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.
