At 11am today, Thursday, November 3, citizens and residents across the UAE will mark Flag Day.
It will be the tenth year in which the annual celebration has taken place.
But what is Flag Day and how did it start? And what rules exist around flying the UAE flag?
The National explains.
What is Flag Day?
Flag Day was first celebrated in 2013.
The idea was conceived by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, to celebrate the accession of Sheikh Khalifa as President of the UAE in 2004.
It is commemorated every year on the anniversary, November 3. It is not a public holiday.
Sheikh Mohammed recently tweeted urging citizens, companies and ministries to mark the occasion.
“We call on our citizens, organisations, and ministries to hoist the flag simultaneously on November 3 at 11:00 am to express the unity of our home and our destiny,” he wrote.
How the UAE flag should be flown
The UAE has strict laws regulating the flying of the country’s flag.
Standards set by the Emirates Authority for Standardisation and Metrology say the flag should be rectangular in shape, its height half of its width and the colours in the correct order.
The owner must check on the flag’s condition every 45 days to ensure it is not damaged and it must be changed every six months.
The rules apply to situations where a flag is hung permanently at government buildings or embassies.
But there are regulations to govern the short-term use of flags as well. They stipulate that the flag should be made of nylon and it must weigh more than 122.5 grams per square metre.
The penal code includes fines and even jail for those who abuse the flag.
According to Article 176, “anyone who publicly insults the President, flag or the national emblem of the State, shall be punished by detention".
Article 3 of federal law No 2 for 1971 says whoever uses the flag inappropriately will face a jail sentence up to six months, and / or a fine; “as the country’s flag should be treated with dignity and respect, and should not be insulted, and not raised below any other flag or banner.”
What happens on Flag Day?
Flag Day is marked by schools, government offices, businesses and individuals, who hang the country’s banner outside their homes and workplaces.
Flag-raising ceremonies, in which the national anthem is played, are also held to mark the occasion.
The flag holds a special place in Emirati culture, and if you want to fly one there are special considerations you must keep in mind.
Who designed the UAE flag?
Abdullah Al Maainah, after entering a competition in Al Ittihad newspaper to design the flag in 1971, inspired by the poet, Safi-u-ddin Al Hali.
The young Emirati intended the four colours to represent Arab unity, as described in poetry written by Al Hali.
His submission beat more than 1,000 entries to be selected to represent the new nation.
Mr Al Maainah was 19 at the time, and later went on to become the minister of foreign affairs.
Only two flags were raised in December 1971 to mark the formation of the nation – one in Abu Dhabi, the other at Union House in Dubai.
On Wednesday there are likely to be hundreds of thousands.
Do the colours of the flag hold any special meaning?
There are three horizontal bands of green, white and black, with a vertical strip of red next to the mast.
The flag’s four colours – known as the pan-Arab colours – each represent a different attribute.
They are red for courage, green for hope, white for honesty and black for strength of mind. Together, they represent the unity of Arabs.
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
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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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Attacks on Egypt’s long rooted Copts
Egypt’s Copts belong to one of the world’s oldest Christian communities, with Mark the Evangelist credited with founding their church around 300 AD. Orthodox Christians account for the overwhelming majority of Christians in Egypt, with the rest mainly made up of Greek Orthodox, Catholics and Anglicans.
The community accounts for some 10 per cent of Egypt’s 100 million people, with the largest concentrations of Christians found in Cairo, Alexandria and the provinces of Minya and Assiut south of Cairo.
Egypt’s Christians have had a somewhat turbulent history in the Muslim majority Arab nation, with the community occasionally suffering outright persecution but generally living in peace with their Muslim compatriots. But radical Muslims who have first emerged in the 1970s have whipped up anti-Christian sentiments, something that has, in turn, led to an upsurge in attacks against their places of worship, church-linked facilities as well as their businesses and homes.
More recently, ISIS has vowed to go after the Christians, claiming responsibility for a series of attacks against churches packed with worshippers starting December 2016.
The discrimination many Christians complain about and the shift towards religious conservatism by many Egyptian Muslims over the last 50 years have forced hundreds of thousands of Christians to migrate, starting new lives in growing communities in places as far afield as Australia, Canada and the United States.
Here is a look at major attacks against Egypt's Coptic Christians in recent years:
November 2: Masked gunmen riding pickup trucks opened fire on three buses carrying pilgrims to the remote desert monastery of St. Samuel the Confessor south of Cairo, killing 7 and wounding about 20. IS claimed responsibility for the attack.
May 26, 2017: Masked militants riding in three all-terrain cars open fire on a bus carrying pilgrims on their way to the Monastery of St. Samuel the Confessor, killing 29 and wounding 22. ISIS claimed responsibility for the attack.
April 2017: Twin attacks by suicide bombers hit churches in the coastal city of Alexandria and the Nile Delta city of Tanta. At least 43 people are killed and scores of worshippers injured in the Palm Sunday attack, which narrowly missed a ceremony presided over by Pope Tawadros II, spiritual leader of Egypt Orthodox Copts, in Alexandria's St. Mark's Cathedral. ISIS claimed responsibility for the attacks.
February 2017: Hundreds of Egyptian Christians flee their homes in the northern part of the Sinai Peninsula, fearing attacks by ISIS. The group's North Sinai affiliate had killed at least seven Coptic Christians in the restive peninsula in less than a month.
December 2016: A bombing at a chapel adjacent to Egypt's main Coptic Christian cathedral in Cairo kills 30 people and wounds dozens during Sunday Mass in one of the deadliest attacks carried out against the religious minority in recent memory. ISIS claimed responsibility.
July 2016: Pope Tawadros II says that since 2013 there were 37 sectarian attacks on Christians in Egypt, nearly one incident a month. A Muslim mob stabs to death a 27-year-old Coptic Christian man, Fam Khalaf, in the central city of Minya over a personal feud.
May 2016: A Muslim mob ransacks and torches seven Christian homes in Minya after rumours spread that a Christian man had an affair with a Muslim woman. The elderly mother of the Christian man was stripped naked and dragged through a street by the mob.
New Year's Eve 2011: A bomb explodes in a Coptic Christian church in Alexandria as worshippers leave after a midnight mass, killing more than 20 people.
