• A staff member directs swimmers to the correct swimming zone at Hamdan Sports Complex. Pools have reopened in Dubai Getty Images
    A staff member directs swimmers to the correct swimming zone at Hamdan Sports Complex. Pools have reopened in Dubai Getty Images
  • Swimmers train at Hamdan Sports Complex in Dubai, United Arab Emirates. Getty Images
    Swimmers train at Hamdan Sports Complex in Dubai, United Arab Emirates. Getty Images
  • A worker is seen disinfecting the pool area in between training sessions at Hamdan Sports Complex in Dubai. Getty Images
    A worker is seen disinfecting the pool area in between training sessions at Hamdan Sports Complex in Dubai. Getty Images
  • A signs showing social distancing regulations is seen at Hamdan Sports Complex. Getty Images
    A signs showing social distancing regulations is seen at Hamdan Sports Complex. Getty Images
  • A swimming coach wearing a plastic face visor is seen at Hamdan Sports Complex. Getty Images
    A swimming coach wearing a plastic face visor is seen at Hamdan Sports Complex. Getty Images
  • Pakistani citizens who live in Dubai line up outside Dnata. They’ve received a confirmation call from the consulate regarding their repatriation flights. Reem Mohammed / The National
    Pakistani citizens who live in Dubai line up outside Dnata. They’ve received a confirmation call from the consulate regarding their repatriation flights. Reem Mohammed / The National
  • Pakistani citizens who live in Dubai line up outside Dnata. They’ve received a confirmation call from the consulate regarding their repatriation flights. Reem Mohammed / The National
    Pakistani citizens who live in Dubai line up outside Dnata. They’ve received a confirmation call from the consulate regarding their repatriation flights. Reem Mohammed / The National
  • Pakistani citizens who live in Dubai line up outside Dnata. They’ve received a confirmation call from the consulate regarding their repatriation flights. Reem Mohammed / The National
    Pakistani citizens who live in Dubai line up outside Dnata. They’ve received a confirmation call from the consulate regarding their repatriation flights. Reem Mohammed / The National
  • Kayakers race off the coast of Dubai. AP Photo
    Kayakers race off the coast of Dubai. AP Photo
  • A woman watches kayak racers take off from the coast of Dubai. AP Photo
    A woman watches kayak racers take off from the coast of Dubai. AP Photo
  • Kayakers race in front of the Burj Khalifa, the world's tallest building, off the coast of Dubai. AP Photo
    Kayakers race in front of the Burj Khalifa, the world's tallest building, off the coast of Dubai. AP Photo

Coronavirus: Dubai's new travel rules and testing explained


Rory Reynolds
  • English
  • Arabic

Latest: Airline flights and testing for residents and tourists explained

Related: Returning holidaymakers need to show Covid-free certificate - but not Dubai visa holders

Dubai will allow residents to travel abroad from Tuesday - and welcome back tourists from July 7.

Emiratis and expats can travel to any country that has flights operating out of Dubai.

And testing airline passengers for Covid-19 plays a key part of the decision to lift restrictions.

The new system has a series of rules that differ depending on your situation.

Here we explain:

I'm a Emirati or resident travelling abroad. What do I need to know?

- You can travel anywhere abroad, as long as it's on an airline approved to fly in and out of Dubai

- You are not tested before you leave

- But you must sign a Health Declaration Form stating you do not have any Covid-19 symptoms, such as a fever, cough, sore throat or flu-like aches

- Register for the Covid-19 DXB app, so that it can be activated on your return

- Ensure you are up to speed on the rules of the country you are visiting, as you may need to be tested there or undergo a period of quarantine

I'm a Emirati or resident travelling returning home from holiday

- You will receive a PCR test - that's the nasal swab used to identify Covid-19 - when you arrive in the terminal

- You'll be allowed to take a taxi home but need to stay there until the results, which can take several days, are ready. They'll be sent to your app, or you may receive a call

- If you're negative you can leave your home and end your quarantine at that point

- If you're positive, you must by law self-quarantine for at least 14 days and you can expected to be tested several times until you're clear. If you feel ill and need medical help, you should contact the Ministry of Health on 800 11111 or Dubai Health Authority at 800 342.

- Importantly, if you test positive and live in shared or high-density housing, you would be rehoused in a special facility used for patients. Your employer should arrange such a facility, a 'hotel hospital' for example, or choose somewhere provided by the government, who your employer would pay costs to.

I'm a tourist visiting Dubai from July 7. What do I need to know?

- You should take a PCR test up to four days before your flight to Dubai, in a local hospital or private clinic for example. Make sure you take the results to Dubai with you. If the test if valid and recognised and you have no symptoms, you are not tested in Dubai and not quarantined

- If you do not arrange your own test before you fly, you will be swabbed when you land in Dubai. You must self-quarantine until the results are ready

- You must have full medical travel insurance and need to sign a declaration that you will be responsible for any quarantine and treatment costs if you become ill

- Download the Covid-19 DXB app and upload your details to it

I'm a Dubai resident who's been stranded abroad

- Residents holding Dubai-issued visas will be allowed to return to the emirate from Monday - but the application process has not yet been set out

Previously, UAE residents who were stranded abroad had to register for a Residents' Entry Permit via smartservices.ica.gov.ae, run by the Federal Authority for Identity and Citizenship (ICA). In the update issued by Dubai on Sunday, there was no reference to the ICA's system, named Tawajudi, which was set up to bring residents home

Instead, Dubai Media Office said there was an approval process co-ordinated by their airline and Dubai's immigration service, GDRFA. The authorities have been contacted for clarification

- In addition, travellers must sign a declaration that you and your insurer will bear the costs of treatment if you get Covid-19

- You do not have to take a PCR test to travel home to UAE

- But you will be tested when you arrive in Dubai and be asked to self-quarantine until your results are ready

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

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

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

MATCH INFO

What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Lecce v SPAL (6pm)

Bologna v Genoa (9pm)

Atlanta v Roma (11.45pm)

Sunday

Udinese v Hellas Verona (3.30pm)

Juventus v Brescia (6pm)

Sampdoria v Fiorentina (6pm)

Sassuolo v Parma (6pm)

Cagliari v Napoli (9pm)

Lazio v Inter Milan (11.45pm)

Monday

AC Milan v Torino (11.45pm)

 

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

Test

Director: S Sashikanth

Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan

Star rating: 2/5

The specs: 2018 Volkswagen Teramont

Price, base / as tested Dh137,000 / Dh189,950

Engine 3.6-litre V6

Gearbox Eight-speed automatic

Power 280hp @ 6,200rpm

Torque 360Nm @ 2,750rpm

Fuel economy, combined 11.7L / 100km

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

De De Pyaar De

Produced: Luv Films, YRF Films
Directed: Akiv Ali
Cast: Ajay Devgn, Tabu, Rakul Preet Singh, Jimmy Sheirgill, Jaaved Jaffrey
Rating: 3.5/5 stars

Results

4pm: Al Bastakiya – Listed (TB) $150,000 (Dirt) 1,900m; Winner: Panadol, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)

4.35pm: Dubai City Of Gold – Group 2 (TB) $228,000 (Turf) 2,410m; Winner: Walton Street, William Buick, Charlie Appleby

5.10pm: Mahab Al Shimaal – Group 3 (TB) $228,000 (D) 1,200m; Winner: Canvassed, Pat Dobbs, Doug Watson

5.45pm: Burj Nahaar – Group 3 (TB) $228,000 (D) 1,600m; Winner: Midnight Sands, Pat Dobbs, Doug Watson

6.20pm: Jebel Hatta – Group 1 (TB) $260,000 (T) 1,800m; Winner: Lord Glitters, Daniel Tudhope, David O’Meara

6.55pm: Al Maktoum Challenge Round-1 – Group 1 (TB) $390,000 (D) 2,000m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

7.30pm: Nad Al Sheba – Group 3 (TB) $228,000 (T) 1,200m; Winner: Final Song, Frankie Dettori, Saeed bin Suroor