• Abu Dhabi residents enjoy the winter weather on the Corniche in Abu Dhabi. Victor Besa / The National
    Abu Dhabi residents enjoy the winter weather on the Corniche in Abu Dhabi. Victor Besa / The National
  • A couple watch the sunset from the Palm Jumeirah in Dubai. Pawan Singh / The National
    A couple watch the sunset from the Palm Jumeirah in Dubai. Pawan Singh / The National
  • A man plays at Arena Games at DIFC Gate Avenue. Reem Mohammed / The National
    A man plays at Arena Games at DIFC Gate Avenue. Reem Mohammed / The National
  • Staff disinfects the lobby at the Waldorf Astoria on Al Hamra Island in Ras Al Khaimah. Leslie Pableo for The National
    Staff disinfects the lobby at the Waldorf Astoria on Al Hamra Island in Ras Al Khaimah. Leslie Pableo for The National
  • A pianist performs at the Waldorf Astoria on Al Hamra Island in Ras Al Khaimah. Leslie Pableo for The National
    A pianist performs at the Waldorf Astoria on Al Hamra Island in Ras Al Khaimah. Leslie Pableo for The National
  • Children play at Zabeel park in Dubai. Pawan Singh / The National
    Children play at Zabeel park in Dubai. Pawan Singh / The National
  • A closed notice is pasted on the gate of a church in Jebel Ali in Dubai. Pawan Singh / The National
    A closed notice is pasted on the gate of a church in Jebel Ali in Dubai. Pawan Singh / The National
  • A man sells balloons in Zabeel park in Dubai. Pawan Singh / The National
    A man sells balloons in Zabeel park in Dubai. Pawan Singh / The National
  • A medical staff member answers questions from people getting tested at the DPI Testing Centres in Ghantoot, at the border of Dubai and Abu Dhabi. Leslie Pableo for The National
    A medical staff member answers questions from people getting tested at the DPI Testing Centres in Ghantoot, at the border of Dubai and Abu Dhabi. Leslie Pableo for The National
  • Tests are carried out at the drive-through DPI screening centres in Ghantoot, at the border between Abu Dhabi and Dubai. Leslie Pableo for The National
    Tests are carried out at the drive-through DPI screening centres in Ghantoot, at the border between Abu Dhabi and Dubai. Leslie Pableo for The National

Coronavirus: UAE records 11th day of highest cases with 3,552 new infections


  • English
  • Arabic

The UAE reported a record 3,552 cases of Covid-19 on Friday – the highest number of daily infections for the 11th consecutive day.

They were detected after another 170,694 tests were carried out across the country and brought the total number of cases to 270,810.

Another 3,945 patients recovered from the virus, taking the total number of people to have overcome Covid-19 in the UAE to 243,267.

Health authorities said 10 people died of related complications, raising the death toll to 776.

Almost 90 per cent of all cases have ended in recovery and 0.29 per cent resulted in a death. Authorities previously said the UAE had among the lowest Covid-19 death rates worldwide.

Part of this is a result of the country's early detection strategy that includes mass testing. Typically more than 150,000 DPI and PCR tests are conducted each day across the country to detect, isolate and treat patients as quickly as possible and prevent the virus from spreading. Regular testing is also required of many professionals in health care, the service industry and government to prevent outbreaks.

The number of people with a positive Covid-19 diagnosis is 26,767. Active cases dropped by about 400 from the day before as recoveries outstripped new infections for a third consecutive day.

Regulations were tightened across the country over the past month in response to the increase in case numbers.

Authorities said infections had increased after the winter break and with the detection of a more contagious variant of Covid-19 in the Emirates.

In Dubai, any non-essential surgery is suspended until February 19. The same decision was made last March to protect at-risk patients and release equipment, such as ventilators.

Hospital directors were asked to update a portal twice a day to tell Dubai Health Authority how many beds they have available.

Despite the recent increase in cases, private hospitals have not yet been asked to take Covid-19 patients.

Hotels and restaurants in Dubai were told to halt all live entertainment in their venues because of the surge in cases.

The directive from Dubai Tourism, which affects performances by DJs, dancers and bands, came after a rise in the number of breaches found during inspections.

Dubai Media Office said the decision was made to ensure “public health and safety” and that “all permits issued will be on hold effective immediately”.

Licensed premises are not required to close bars and restaurants – which were all shut during the first wave in April last year – but have sought further clarity from authorities.

This month, mandatory weekly testing was brought in for government workers who are not vaccinated to ensure their safety and also to encourage vaccination.

Three vaccines are available for use in the UAE, after Russia's Sputnik V was approved for emergency use on Thursday.

China's Sinopharm was authorised for public use on December 9 and, days later, Dubai approved the Pfizer-BioNTech vaccine in the emirate.

Phase-3 clinical trials for Sinopharm and Sputnik were carried out in the UAE.

Sputnik V was developed by the Gamaleya Research Institute of Epidemiology and Microbiology and Russia's Ministry of Health.

In the past 24 hours, 93,004 vaccine doses were administered to Emiratis and residents across the country.

The UAE has administered almost 2.34 million vaccine doses since it began its nationwide campaign. That equates to a vaccination distribution rate of 23.65 doses per 100 people.

The country aims to vaccinate 50 per cent of the population by the end of March.

ICC Women's T20 World Cup Asia Qualifier 2025, Thailand

UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Difference between fractional ownership and timeshare

Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

EU Russia

The EU imports 90 per cent  of the natural gas used to generate electricity, heat homes and supply industry, with Russia supplying almost 40 per cent of EU gas and a quarter of its oil. 

The Gandhi Murder
  • 71 - Years since the death of MK Gandhi, also christened India's Father of the Nation
  • 34 - Nationalities featured in the film The Gandhi Murder
  • 7 - million dollars, the film's budget 

Favourite book: ‘The Art of Learning’ by Josh Waitzkin

Favourite film: Marvel movies

Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence

What are the main cyber security threats?

Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Profile box

Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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

Defined benefit and defined contribution schemes explained

Defined Benefit Plan (DB)

A defined benefit plan is where the benefit is defined by a formula, typically length of service to and salary at date of leaving.

Defined Contribution Plan (DC) 

A defined contribution plan is where the benefit depends on the amount of money put into the plan for an employee, and how much investment return is earned on those contributions.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat