The UAE reported 3,491 new cases of Covid-19 on Tuesday – the highest number of daily infections for the eighth consecutive day.
The infections were detected after another 163,049 tests were carried out.
The new cases raised the country's total since the pandemic began to 260,223 .
Of these, 231,675 patients have recovered, after 3,311 more were cleared of the virus.
Five people died of related complications over the past 24 hours, increasing the country's toll to 756.
The number of active cases now stands at 27,792 – the highest since the outbreak.
More than 23.7 million PCR and DPI tests have been carried out across the UAE since January.
Case numbers have been rising around the world, as well as within the UAE.
Health authorities previously said this was due to internal infections as well as travellers into the Emirates carrying Covid-19.
Two vaccines are available for free and on a voluntary basis in the UAE.
China's Sinopharm vaccine is widely available across the Emirates, while the Pfizer-BioNTech jab has been rolled out in Dubai.
Since the country began its vaccination drive, 1.97m doses have been administered.
That is the equivalent of 19.93 doses administered per 100 people in the total population.
On Tuesday, a survey of 1,200 people in the UAE found that, since the outbreak, employees want better health insurance with a greater focus on physical and mental wellbeing.
Two-thirds of respondents wanted employers to increase their spending on policies, with 76 per cent calling for more "comprehensive coverage".
The poll was carried out by Aetna International, a health insurer.
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
