The UAE's rail project took a significant step forward on Thursday, as plans for a 30-minute high-speed train service connecting Abu Dhabi to Dubai were unveiled.
The country's largest infrastructure scheme, being led by Etihad Rail, is set to transform the nation's public transport network, greatly improve connectivity between the emirates and spur continued economic growth.
The planned Abu Dhabi to Dubai line will complement the existing Etihad Rail initiative, which will see trains run between 11 cities and regions, stretching from Al Sila to Fujairah and taking in Al Ruwais, Al Mirfa, Dubai, Sharjah, Al Dhaid and Abu Dhabi.
Here, The National explains everything we know about the fast-developing initiative.
New high-speed route
On Thursday, Abu Dhabi Media Office said the new line from Etihad Rail would cut the journey time between the two emirates to 30 minutes. Trips between the emirates typically take at least one hour by car and longer by bus.
Trains will travel up to 350kph – in comparison with the 200kph speed of the other Etihad Rail passenger trains in the works – on a route that will pass through “key destinations and tourist attractions”.
The new high-speed electrified line will feature six stations at Reem Island, Yas Island, Saadiyat Island, Zayed International Airport, close to Al Maktoum International Airport in Dubai and Jaddaf, near Dubai Creek.
Construction has yet to start and a date for the launch of services was not revealed, but tenders for contracts have been issued and network designs approved, Etihad Rail said.
Connecting the nation
The latest milestone announcement comes 12 months after Etihad Rail marked its first passenger journey.
Freight services became fully operational across the country in 2023 and, after the successful maiden passenger service in January 2024, the hope is the network will be open to the public soon.
What is Etihad Rail and where does it go?
Work on Etihad Rail began in 2009. Since 2016, two tracks spanning 264km have been in operation – with trains transporting granulated sulphur from gas fields in Shah and Habshan to an export point in Ruwais.
Every day, two trains run across the country, capable of carrying up to 22,000 tonnes of sulphur. Each can pull up to 110 wagons.
When complete, the network will connect the seven emirates to the five neighbouring GCC states.
The line will ultimately link the UAE and Saudi Arabia from Fujairah Port to Ghuwaifat, through Khalifa Port and Jebel Ali Port.
Etihad Rail mapped
What is already complete?
Etihad Rail celebrated a major milestone in 2023 by announcing the network was open and freight services were fully operational.
Freight trains can travel at up to 120kph and the fleet of 1,082 wagons can carry everything from shipping containers to construction materials.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, officially opened the freight line.
It features a fleet of 38 locomotives and more than 1,000 wagons.
On the right track
Etihad Rail’s passenger trains will travel at up to 200kph, carrying about 400 people.
A start date for the passenger service has yet to be announced but the first station is being built in Fujairah.
Carriages will offer Wi-Fi, entertainment systems, charging points and food and drink options to cater for everyone from families to workers and tourists.
Customers were told to expect travel times of 50 minutes between Abu Dhabi and Dubai and about 100 minutes from Abu Dhabi to Fujairah.
A luxury train service is also in the works, after an agreement was reached between Italian luxury hospitality company Arsenale and Etihad Rail.
This service, consisting of 15 plush carriages, is expected to cross the UAE from Fujairah down to the Liwa desert in Abu Dhabi.
Travel time
In October, Etihad Rail announced the journey times for some of its main passenger routes, not including the new high-speed line.
Travelling from Abu Dhabi to Dubai will take 57 minutes, while a trip from Abu Dhabi to Fujairah on the east coast will take 105 minutes. The rail operator also said the travel time between Abu Dhabi and Al Ruwais, about 240km west of the capital, will be 70 minutes.
What about Oman?
The railway network will connect Sohar, via Sohar Port, to Abu Dhabi.
Trains are estimated to take 1 hour 40 minutes between Abu Dhabi and Sohar, and only 47 minutes from Al Ain to Sohar. A start date for the service has yet to be announced.
COMPANY PROFILE
Company name: SimpliFi
Started: August 2021
Founder: Ali Sattar
Based: UAE
Industry: Finance, technology
Investors: 4DX, Rally Cap, Raed, Global Founders, Sukna and individuals
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
Mohammed bin Zayed Majlis
TOUCH RULES
Touch is derived from rugby league. Teams consist of up to 14 players with a maximum of six on the field at any time.
Teams can make as many substitutions as they want during the 40 minute matches.
Similar to rugby league, the attacking team has six attempts - or touches - before possession changes over.
A touch is any contact between the player with the ball and a defender, and must be with minimum force.
After a touch the player performs a “roll-ball” - similar to the play-the-ball in league - stepping over or rolling the ball between the feet.
At the roll-ball, the defenders have to retreat a minimum of five metres.
A touchdown is scored when an attacking player places the ball on or over the score-line.
