Emiratis will receive new passports and ID cards that feature an updated design as well as more safety and digital features, Sheikh Mohammed bin Rashid announced.
The Prime Minister and Ruler of Dubai chaired a UAE Cabinet meeting on Sunday, during which the new documents were approved.
"In today's session, we approved the new generation of Emirati passports and national identity cards. [They have a] new design, more safety features and new smart digital features," he said.
Sheikh Mohammed said all UAE passports and ID cards will be gradually replaced.
The new documents will feature additional visual and electronic security features to combat identity fraud.
During the meeting, the Cabinet also approved the formation of a national media team, a cyber-security council and a new environmental policy that seeks to protect the country's natural landscapes and improve air quality.
Cyber-security Council:
The new council must develop a comprehensive cyber-security strategy and help create a safe and strong cyber infrastructure in the UAE, reported state news agency Wam.
It will help develop a legal and regulatory framework to cover all types of cyber-crimes, secure existing and emerging technologies and establish a robust National Cyber Incident Response Plan to enable swift and co-ordinated response to cyber incidents in the country.
National Media Team:
Sheikh Mohammed said the new media team will include influential media figures with great experience in the field. The aim of the team will be to use its experience to develop Emirati media.
"The growing strategic importance of the UAE regionally and internationally requires modern tools, new templates and different thinking," he said.
Operating under the chairmanship of the UAE Government Media Office, the team will suggest plans and initiatives to support the media sector. Team members include: director generals of the media offices for Abu Dhabi, Dubai and Shajrah as well as the editors-in-chief of the country's major newspapers, including The National, among other members.
Environment Policy:
The general environment policy approved on Sunday will serve as a comprehensive framework and reference point for all federal and local environmental policies, strategies and decisions.
It includes regulations for waste and chemical disposal, preserving the country's natural environment, helping to improve air quality, and overseeing the sustainability of agriculture and animal farming to ensure the safety of food products.
The policy includes more than 100 initiatives and 36 indicators that set out main objectives as a national guide.
"Environmental quality is a quality of life. Preserving it is preserving the future of future generations," Sheikh Mohammed said.
Dr Sultan Al Jaber named UAE special envoy for climate change:
The Cabinet also appointed Dr Sultan Al Jaber, Minister of Industry and Advanced Technology, as a special envoy for climate change.
Dr Al Jaber, who is also group chief executive of Abu Dhabi National Oil Company, will represent the UAE at international forums related to the environment and climate change. Sheikh Mohammed described the environment topic as vital and "at the top of the international agenda related to the world's future".
As special envoy, Dr Al Jaber will leverage efforts in key areas to encourage rapid and enhanced implementation of the UAE strategies on climate change, in the context of sustainable development.
Elderly Emiratis, women and fire safety:
Among Sunday's decisions was the adoption of a law related to the rights of senior or elderly Emiratis.
The Executive Regulation includes detailed rules, provisions and procedures to apply the law and offer Emiratis aged 60 and above an integrated care system and benefits to ensure they remain active and have access to government services.
The Cabinet also reviewed a study evaluating the participation of women in advanced science, technology, engineering, and mathematics. The study aims provide additional support to women willing to study or specialise in these fields and address any challenges they may face in the labour market.
A resolution that set out requirements and procedures for installing fire detectors in residential units was issued by the Cabinet. It included a series of fines for non-compliance.
And the Cabinet adopted a standard specification for personal protective equipment to ensure healthcare workers and anyone who uses such products be adequately protected. The resolution extends to face masks, medical gloves, protective clothing, eye protection, and sanitising fluids.
Commemoration Day and National Day:
Sunday's meeting was held at Qasr Al Watan in Abu Dhabi a day before Commemoration Day and a few days before the country's 49th National Day.
Sheikh Mohammed took a moment to remember those who had sacrificed their lives in service of the country and for the "men and women who work night and day to build a better future in the UAE".
He also congratulated President Sheikh Khalifa, Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, and all rulers of the emirates on the anniversary of the country's unification.
"May God protect them, these days and our path ahead. And to our loyal people, I give all my love, appreciation and wish them abundant goodness," he said.
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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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