Dubai's crisis authority updated the rules for travellers arriving in the emirate after a surge in case numbers in the UAE.
All passengers arriving into Dubai, including from countries in the GCC, must produce a negative PCR test certificate taken no more than 72 hours before departure. Other travel rules remain the same.
So what are they? The National explains.
Travelling out of Dubai
Rules on travel out of Dubai are unchanged.
But people should check the travel requirements at their destination before flying. Rules change frequently.
Countries that require negative tests to enter include the UK.
As of January 12, travellers in the UAE must also self-isolate for 10 days.
This comes after the Emirates was removed the UK's air corridor list, which exempts passengers from certain countries from having to quarantine on arrival.
Passengers must present a test certificate at check-in desks before boarding, if they are a precondition to fly.
Children below the age of 12 and passengers who have moderate or severe disabilities are exempt from taking the test.
Travelling to Dubai
All passengers arriving into Dubai – including from GCC countries – must produce a negative PCR test certificate taken no more than 72 hours before departure.
If you hold a valid Dubai residence visa and you are flying back to Dubai, you must have return approval from the General Directorate of Residency and Foreigners Affairs. GDRFA approval is only for Dubai residence visa holders.
UAE citizens – irrespective of the country they are coming from and the time spent there – can return to Dubai without having to take a PCR swab test before they board the flight. They will, however, take the Covid-19 test once they land.
Anyone who has been in South Africa within the past 14 days will not be permitted to enter Dubai. This includes transiting in other countries within 14 days before travelling to Dubai.
Some passengers require “double testing”, meaning they need to show a negative Covid test on check-in, and then be screened again on arrival in the emirate, quarantining in hotels or homes until the results are ready.
Requirements can be checked here.
Transit passengers previously required a negative test if they were stopping off in Dubai.
But that is no longer necessary in all cases.
A pre-travel PCR test for transit passengers is mandatory from some countries and when the destination countries requires travellers to have a negative result.
Children under the age of 12 and children with moderate to severe disabilities are exempt from the test requirements.
Anyone who takes a test on arrival must quarantine until they receive their results.
If positive, they must isolate and follow the DHA guidelines. Those who do not require a second test do not need to quarantine.
Everyone needs to download the Covid-19 DXB Smart App.
Flying out of the rest of the UAE
Those leaving Abu Dhabi International Airport on an Etihad flight are required to take a PCR swab test, regardless of their destination.
The test must be carried out between 48, 72 or 96 hours ahead of departure, depending on the destination.
A negative Covid-19 test result is required to obtain approval to board.
The rule has been in force since August 16.
Returning to the rest of the UAE
UAE residents arriving in the other six emirates – Abu Dhabi, Ajman, Fujairah, Umm Al Quwain, Sharjah and Ras Al Khaimah – must also follow certain rules.
This includes updating data, which includes a valid Emirates ID, passport number and citizenship, at uaeentry.ica.gov.ae. They should then receive an instant verification allowing travel.
Everyone arriving into Abu Dhabi International Airport is required to take a test on arrival among other requirements.
Travellers from green destinations do not need to isolate once they receive a negative test result. Travellers from other countries need to self-isolate for 10 days. The green list is updated at least every two weeks.
Tourists are tested on arrival in Sharjah. They must stay in their hotel rooms until they receive their results through a text message or app notification. But they can move around freely if the result is negative.
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 National selections:
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2.15pm: Majestic Thunder – Daltrey
2.45pm: Call To War – Taamol
3.15pm: Eqtiraan - Bochart
3.45pm: Kidd Malibu – Initial
4.15pm: Arroway – Arch Gold
4.35pm: Compliance - Muqaatil
MATCH INFO
Uefa Champions League, Group C
Liverpool v Red Star Belgrade
Anfield, Liverpool
Wednesday, 11pm (UAE)
Our family matters legal consultant
Name: Hassan Mohsen Elhais
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The biog
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Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
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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.
'Nope'
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Manchester United's summer dealings
In
Victor Lindelof (Benfica) £30.7 million
Romelu Lukaku (Everton) £75 million
Nemanja Matic (Chelsea) £40 million
Out
Zlatan Ibrahimovic Released
Wayne Rooney (Everton) Free transfer
Adnan Januzaj (Real Sociedad) £9.8 million