The UAE could at last see some long-awaited rain during Ramadan, according to forecasters.
The winter was one of the driest in recent years, with below-average rainfall, prompting President Sheikh Khalifa in December to call for prayers for more rain.
High-pressure weather systems kept the weather calm this winter, holding off the rain, but bringing frequent fog.
However, they are set to be replaced by a low-pressure weather system in the second half of the month, according to the Ramadan forecast by the National Centre of Meteorology.
Even if the rain does finally arrive, it is expected to be less than in an average year, forecasters said.
“During this period, the Siberian high pressure gradually weakens and declines, especially in the second half of it, and the region is affected by the extension of a transiting low-pressure system, where a low pressure extends from the west or east when accompanied by an upper-air low pressure over some areas with a chance of rain,” said the forecast.
Average rainfall in the UAE is less than 100mm a year. But there are occasional downpours.
The highest rainfall recorded in one day during the period in previous years was 153.6mm in Razeen on April 17, 2003, the NCM said.
"Rainfall in this month is expected to be less than the overall average," it said.
Ramadan, which is this year taking place in spring, will be “relatively hot” in the big cities on the coast, and slightly hotter inland.
Temperature highs will range between 33°C and 41°C, but could reach 48°C in some areas inland.
Humidity, which has been high in recent months, will fall slightly over the period, although fog and mist are likely over parts for a "limited time", according to the forecast.
The maximum relative humidity will range from 60 per cent to 75 per cent overnight and in the early mornings. It will be much lower during the day, at between 15 per cent and 28 per cent.
Winds will be gusty at times, blowing dust and sand.
Daylight will gradually increase over the month, lengthening the period of fasting from 14 hours and two minutes at the start to 14 hours and 44 minutes by the end.
How The Debt Panel's advice helped readers in 2019
December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'
JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.
“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”
November 26: ‘I owe Dh100,000 because my employer has not paid me for a year’
SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue.
SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."
October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'
MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.
“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December."
'Midnights'
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First Person
Richard Flanagan
Chatto & Windus
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
