• Ibrahim Al Hammadi, 22, recently graduated as a newly qualified train captain at Etihad Rail. All pictures by Victor Besa / The National
    Ibrahim Al Hammadi, 22, recently graduated as a newly qualified train captain at Etihad Rail. All pictures by Victor Besa / The National
  • There are seven freight locomotives in operation at the Etihad Rail depot in Mirfa, Abu Dhabi.
    There are seven freight locomotives in operation at the Etihad Rail depot in Mirfa, Abu Dhabi.
  • Freight trains leave the depot at Etihad Rail to transport granulated sulphur from gasfields in Shah and Habshan to a processing and export point in Ruwais.
    Freight trains leave the depot at Etihad Rail to transport granulated sulphur from gasfields in Shah and Habshan to a processing and export point in Ruwais.
  • Khalifa Al Hammadi, 23, is a train controller with Etihad Rail and is the first member of his family to work in the transport sector.
    Khalifa Al Hammadi, 23, is a train controller with Etihad Rail and is the first member of his family to work in the transport sector.
  • Since 2016 more than 30 million tonnes of raw materials have travelled along the tracks, which span 264 kilometres.
    Since 2016 more than 30 million tonnes of raw materials have travelled along the tracks, which span 264 kilometres.
  • More than 100 staff help run the daily operations of the UAE's first railway network.
    More than 100 staff help run the daily operations of the UAE's first railway network.
  • Train captain Ibrahim Al Hammadi says he is proud to be one of the first graduates of the UAE's first diploma specialising in railways.
    Train captain Ibrahim Al Hammadi says he is proud to be one of the first graduates of the UAE's first diploma specialising in railways.
  • One fully laden freight train trip on the current track can replace approximately 300 lorries on the road.
    One fully laden freight train trip on the current track can replace approximately 300 lorries on the road.
  • Any one train can take up to 110 wagons, can travel at speeds of 120 kilometres an hour and, at full length, can reach about 1.2km
    Any one train can take up to 110 wagons, can travel at speeds of 120 kilometres an hour and, at full length, can reach about 1.2km
  • Jafar Oklah, infrastructure director at Etihad Rail.
    Jafar Oklah, infrastructure director at Etihad Rail.
  • The depot in Mirfa serves as the centre of operations that maintains and services all movement between the trains and tracks.
    The depot in Mirfa serves as the centre of operations that maintains and services all movement between the trains and tracks.
  • Haifa Al Shimmari, human resources and administration director at Etihad Rail.
    Haifa Al Shimmari, human resources and administration director at Etihad Rail.

Etihad Rail: inside the UAE's ambitious railway megaproject in a quiet Abu Dhabi village


Kelly Clarke
  • English
  • Arabic

Nestled in the quiet coastal town of Mirfa, a village west of Abu Dhabi city, you will find the heart of the UAE’s first railway megaproject.

Located a few kilometres inland in a large open expanse, two train tracks, which span 264 kilometres, skim the beige sands of the desert.

Each day, two imposing freight trains leave the depot at Etihad Rail to transport granulated sulphur from gasfields in Shah and Habshan to an export point in Ruwais.

To date, more than 30 million tonnes of raw materials have travelled along the tracks.

We have seven locomotives in operation and 240 wagons that serve our main client. Two trains run each day and can transport up to 22,000 tonnes of sulphur

Developed in two stages, stage one of the impressive rail network has been fully operational since 2016.

When fully complete, it will stretch approximately 1,200km across the country, from Ghuweifat in Abu Dhabi to Fujairah, and will carry both passengers and freight.

“The depot in Mirfa serves as the centre of operations that maintains and services all movement between the trains and track,” said Jafar Oklah, infrastructure director at Etihad Rail DB, the operations and maintenance provider for the first stage.

“It is the centre of the railway network and serves as a critical function to what we do," he said.

“We have seven locomotives in operation and 240 wagons that serve our main client, Abu Dhabi National Oil Company.

“Two trains run each day and can transport up to 22,000 tonnes of sulphur.”

Any one train can take up to 110 wagons, can travel at speeds of 120 kilometres an hour and, at full length, can reach about 1.2km.

One freight train replaces 300 lorries 

In the second stage, the network will expand by 605km and connect the Emirates via Abu Dhabi, Khalifa Industrial Zone Abu Dhabi, Khalifa Port, Jebel Ali Port, Dubai, Sharjah, Ras Al Khaimah and Fujairah.

Although passenger operations have not yet commenced, the railway network has already contributed greatly to reducing carbon dioxide emissions in the UAE.

One fully laden freight train trip on the current track can replace approximately 300 lorries on the road.

And a fully loaded train produces up to 80 per cent less CO2 emissions than lorries transporting the same tonnage.

Based on traffic volume forecasts, the Etihad Rail network will reduce greenhouse gases by more than 2.2 million tonnes annually once fully operational – the equivalent of taking up to 375,000 vehicles off the roads.

More than 100 staff, many of whom work at the depot in Mirfa, help run the daily operations of the network.

A fully operational control room on site allows controllers to track the movement of trains from departure to arrival.

And technicians housed near the track ensure the multi-million dollar freight trains are maintained to the highest standards.

Train captain Ibrahim Al Hammadi. Victor Besa / The National
Train captain Ibrahim Al Hammadi. Victor Besa / The National

Full steam ahead for young Emiratis

At just 23, Khalifa Al Hammadi has managed to break into an industry that few Emiratis his age have.

In September, he was among the first batch of students to walk away with a diploma specialising in railways through a programme launched by Etihad Rail.

Now working full-time as a train controller, he has branched out from the other men in his family, the majority of which work in the Armed Forces.

"I feel very proud to be one of the first Emiratis to gain this diploma because I get to contribute towards the expansion of the UAE's first rail network," he told The National.

“I’m also the first member of my family to break into this sector so it is an important step for me.

“I just graduated in September but I had a lot of practical experience in the final year of my course so I have built a lot of discipline and confidence in my job.”

Working in the control room at Etihad Rail’s facility in Mirfa, he is part of a team that supervises freight train movement across the network.

“I work 12-hour shifts, four days on and four days off,” he said.

“We can track the train throughout its whole journey and I have regular communication with the train driver.

Located a few kilometres inland in a large open expanse, two train tracks which serve Etihad Rail span 264km. Victor Besa / The National
Located a few kilometres inland in a large open expanse, two train tracks which serve Etihad Rail span 264km. Victor Besa / The National

“I’m responsible for handover of service, giving permission to drivers to pass through different points and making sure the train leaves and arrives as per the timetable.”

This year, 10 students graduated from the programme which was launched in 2017.

In partnership with the Abu Dhabi Vocational Education and Training Institute (Adveti), they went through two years of theoretical training and one year of practical training.

All 10, including train captain Ibrahim Al Hammadi, now occupy a number of technical positions within the network from traffic controllers to locomotive and railway maintenance technicians.

“I was the only person from my cohort who chose to be a train captain,” 22-year-old Al Hammadi said.

“I joined the course straight from high school because I was passionate about being part of the expanding transport industry in my country.

“My role requires a high level of concentration and I am responsible for checking the fuel levels before departure, the pressure of brakes system and I also have to ensure a reliable and punctual service.”

All interaction between train operators and control room staff is carried out in English, the standardised system for communication.

In 2019, another 12 Emirati students joined the diploma and will graduate in 2022. Once complete, they will be employed by Etihad Rail.

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What: 11th edition of the Mubadala World Tennis Championship

When: December 27-29, 2018

Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams

Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823

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Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228

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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

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.