Abu Dhabi's Al Samha housing project for Emiratis. Courtesy: Ministry of Presidential Affairs
Abu Dhabi's Al Samha housing project for Emiratis. Courtesy: Ministry of Presidential Affairs
Abu Dhabi's Al Samha housing project for Emiratis. Courtesy: Ministry of Presidential Affairs
Abu Dhabi's Al Samha housing project for Emiratis. Courtesy: Ministry of Presidential Affairs

Abu Dhabi distributes Dh7.2bn in housing loans to Emiratis for National Day


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Sheikh Mohamed bin Zayed ordered billions of dirhams in housing packages to be distributed among more than 6,100 Emiratis in Abu Dhabi on Saturday.

The Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces, called for housing loans, homes and land — at a total value of Dh7.2bn — to be granted to citizens, under the directives of President Sheikh Khalifa.

Sheikh Mohamed also waived loan repayments totalling Dh340 million for 381 retired Emiratis and the families of deceased mortgagors.

The announcement was made to coincide with 49th National Day celebrations. It was the third package of housing benefits issued this year, which total Dh15.5bn.

The breakdown includes 3,099 plots of land, valued at Dh2.17bn; 2,000 housing loans, valued at Dh3.45bn; and 601 houses, valued at Dh1.2bn. The package was distributed among Emiratis in Abu Dhabi, Al Ain and Al Dhafra.

This year, approvals were issued for more than 5,000 housing loans as part of government aims to "maintain social stability and ensure decent living standards for citizens".

On Saturday, Dr Mugheer Al Khaili, chairman of the Department of Community Development Abu Dhabi, praised the move, saying it would help Emirati families enjoy a higher quality of life.

"The third housing benefits package demonstrates the ... leadership's keenness to provide all means of support ... for citizens. The package for this year is an extension of all the efforts to ensure a decent life for them and their families," he said.

Jaber Al Suwaidi, chairman of Abu Dhabi Housing Authority, echoed those sentiments and said the exemption of loan payments and distribution of homes and land showed "commitment to providing good quality housing".

Mr Al Suwaidi, who is also director-general of the Crown Prince Court of Abu Dhabi, said the decision would "build a strong and connected community that enhances the development and progress of the country."

The UAE Government allocates land, free accommodation or a loan to eligible Emiratis who apply though the Housing Allocation Committee.

Sheikh Zayed Housing Programme, established in 1999, provides low-income Emiratis with interest-free loans that are repayable over a 25-year period. Priority is given to widows, senior Emiratis and people with disabilities.

The scheme was introduced to ensure all Emiratis have access to safe and affordable housing and basic services.

The UAE capital aims to double the number of housing loans issued to Emiratis as part of Abu Dhabi Government Accelerator Programme, Ghadan 21.

Emiratis who have worked for at least 15 years and lived in the UAE for a decade or longer can apply for loans ranging from Dh500,000 to Dh2.25m from the government to buy a home or plot of land on which to build a house.

This loan is repaid over the remainder of their lives but can sometimes be waived by order of Sheikh Mohamed. Typically, these directives exempt retired or low-income Emiratis.

The loans are distributed by Sheikh Zayed Housing Programme but Emiratis can alternatively apply for a pre-built home with Abu Dhabi Housing Authority.

Abu Dhabi's Al Samha housing project for Emiratis:

  • Around 250 villas have been built in Al Samha City, a housing programme for Emiratis in Abu Dhabi. Courtesy: Ministry of Presidential Affairs
    Around 250 villas have been built in Al Samha City, a housing programme for Emiratis in Abu Dhabi. Courtesy: Ministry of Presidential Affairs
  • Sheikh Hazza bin Zayed, Vice Chairman of Abu Dhabi Executive Council, tours Al Samha City with Sheikh Khalid bin Mohamed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and chairman of Abu Dhabi Executive Office. Courtesy: Ministry of Presidential Affairs
    Sheikh Hazza bin Zayed, Vice Chairman of Abu Dhabi Executive Council, tours Al Samha City with Sheikh Khalid bin Mohamed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and chairman of Abu Dhabi Executive Office. Courtesy: Ministry of Presidential Affairs
  • A children's play area at Al Samha City in Abu Dhabi. Courtesy: Ministry of Presidential Affairs
    A children's play area at Al Samha City in Abu Dhabi. Courtesy: Ministry of Presidential Affairs
  • One of the 250 villas for Emiratis in Al Samha City. Courtesy: Ministry of Presidential Affairs
    One of the 250 villas for Emiratis in Al Samha City. Courtesy: Ministry of Presidential Affairs
  • Sheikh Khalid bin Mohamed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and Chairman of Abu Dhabi Executive Office, tours Al Samha City on Wednesday. Seen with Dr Mugheer Al Khaili, Chairman of the Department of Community Development and Abu Dhabi Executive Council Member. Courtesy: Ministry of Presidential Affairs
    Sheikh Khalid bin Mohamed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and Chairman of Abu Dhabi Executive Office, tours Al Samha City on Wednesday. Seen with Dr Mugheer Al Khaili, Chairman of the Department of Community Development and Abu Dhabi Executive Council Member. Courtesy: Ministry of Presidential Affairs
  • Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, is briefed about Al Samha City. Courtesy: Ministry of Presidential Affairs
    Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, is briefed about Al Samha City. Courtesy: Ministry of Presidential Affairs
  • Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, tours Al Samha City with Dr Mugheer Al Khaili, Chairman of the Department of Community Development and Abu Dhabi Executive Council Member, and Sheikh Khalid bin Mohamed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and Chairman of Abu Dhabi Executive Office. Courtesy: Ministry of Presidential Affairs
    Sheikh Hazza bin Zayed, Vice Chairman of the Abu Dhabi Executive Council, tours Al Samha City with Dr Mugheer Al Khaili, Chairman of the Department of Community Development and Abu Dhabi Executive Council Member, and Sheikh Khalid bin Mohamed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and Chairman of Abu Dhabi Executive Office. Courtesy: Ministry of Presidential Affairs
  • Sheikh Khalid bin Mohamed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and Chairman of Abu Dhabi Executive Office, tours Al Samha City. Courtesy: Ministry of Presidential Affairs
    Sheikh Khalid bin Mohamed, Deputy National Security Adviser, member of the Abu Dhabi Executive Council and Chairman of Abu Dhabi Executive Office, tours Al Samha City. Courtesy: Ministry of Presidential Affairs
  • An aerial view of Al Samha City, an Emirati housing project in Abu Dhabi. Courtesy: Ministry of Presidential Affairs
    An aerial view of Al Samha City, an Emirati housing project in Abu Dhabi. Courtesy: Ministry of Presidential Affairs
  • Al Samha City cost Dh674 million to build and was inaugurated on Wednesday. Courtesy: Ministry of Presidential Affairs
    Al Samha City cost Dh674 million to build and was inaugurated on Wednesday. Courtesy: Ministry of Presidential Affairs
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If you go

Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.

Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com

A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com

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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