Ramadan 1445 began in the UAE on March 11 this year, after the country's moon-sighting committee saw a new crescent moon the evening before.
In the Emirates, the moon is typically sighted using a telescope but confirmed with the naked eye to maintain tradition.
What is Ramadan?
The month of Ramadan is when able Muslims fast from food, drink or medicine from sunrise (fajr) to sunset (maghrib). Once the sun sets, Muslims break their fast with a meal called iftar.
Considered the holiest month in the Islamic – or Hijri – calendar, Ramadan is believed to be when the Quran was revealed to Prophet Mohammed. It is a time when Muslims strengthen their faith through prayer, recitation of the holy book and charitable work.
How long does Ramadan last?
It typically lasts between 29 to 30 days, depending on the moon phase sightings, as the Islamic calendar is lunar. This also means Ramadan moves up the Gregorian calendar by about 10 days each year. In 2023, Ramadan was called on March 23.
The final day of the holy month will be determined closer to the time by the UAE's moon-sighting committee.
How long must each Muslim fast each day?
With the month falling earlier this year, Muslims can expect to fast for a slightly shorter time than they did last year, but the days lengthen towards the end of the month, as we approach the summer.
This year, Muslims in the UAE will begin the month by fasting for about 14 hours and 27 minutes. The fasting time will steadily increase as Ramadan goes on. By the last day of the holy month, the fast will be 15 hours and 14 minutes – about 47 minutes longer than it was on the first.
The fasting period varies for Muslims worldwide with the shortest hours in Chile this year, with an average of 12 hours and 44 minutes. The longest fasting hours will be experienced by Muslims in Finland, Greenland and Iceland this year with 17 hours of daylight on average.
What time do Muslims pray during Ramadan?
Prayer is one of the five pillars of Islam and Muslims are obliged to pray five times a day: fajr, dhuhr, asr, maghrib and isha. Throughout the holy month, an additional extended evening prayer called taraweeh is performed after isha.
During the final 10 nights of Ramadan, when Muslims increase their piety further, some may choose to perform tahajjud prayers – also known as qiyam al layl – which are carried out after taraweeh throughout the evening.
Muslims typically try to pray at mosques as it is thought there is a greater reward in communal prayer.
Here are the prayer times for the month of Ramadan in the UAE in 2024
Muslims around the world mark the beginning of Ramadan – in pictures
*A version of this story first appeared in The National in 2023
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
FIXTURES
Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy
Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa
Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand
Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji
Griselda
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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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THE BIO
Ms Al Ameri likes the variety of her job, and the daily environmental challenges she is presented with.
Regular contact with wildlife is the most appealing part of her role at the Environment Agency Abu Dhabi.
She loves to explore new destinations and lives by her motto of being a voice in the world, and not an echo.
She is the youngest of three children, and has a brother and sister.
Her favourite book, Moby Dick by Herman Melville helped inspire her towards a career exploring the natural world.
