Abu Dhabi and Dubai are welcoming tourists again after suspending visas at the start of the Covid-19 pandemic.
Dubai reopened its borders to visitors in July, while Abu Dhabi and the other emirates began issuing tourist visas in late September, after a six-month hiatus.
But the procedures to enter Abu Dhabi and Dubai are different. The National explains what they are.
Flying to Dubai
The first step is to check whether a visa is required to enter the Emirates, which can be done here.
Emirates airline advises passengers to double-check the departure requirements in the country they are leaving from. That information can be checked here.
Previously, almost all tourists and residents coming to Dubai were required to have a PCR swab test in their country of origin – and show the results – before they boarded their flight.
But the rules were updated on October 26, removing the need for people from 56 countries to take Covid-19 tests before they fly.
However, dozens more still require “double testing”, meaning they need to show a negative Covid on check-in, and then be screened again on arrival in the emirate, quarantining in hotels or homes until the results are ready.
Tests must be a polymerase chain reaction (PCR) swab tests. Results from antibody tests and home testing kits will not be accepted.
All those required to take a test must present an official, printed certificate in English or Arabic, at the time of check-in. SMS and digital certificates will not be accepted on the flight.
The test result must be negative to board.
Those transiting through Dubai may not have to take a PCR test before they fly, unless the final destination requires it.
The UAE issued a list of approved laboratories where travellers can be tested. Passengers can also visit another lab that is trusted or certified in the country of origin.
Visitors flying from India, Pakistan or Bangladesh must, however, be tested by one of the UAE's approved labs, which can be found here.
All travellers must complete a health declaration form at check-in. It can be found here.
If Dubai is their final destination, passengers will be asked to complete a quarantine undertaking form, which will be handed out on the plane. It must be handed to Dubai Health Authority staff on arrival.
Dubai does not require passengers to quarantine in the emirate if they tested negative for Covid-19.
Children under the age of 12 and passengers who have a moderate or severe disability are exempt from taking Covid-19 tests.
Certain passengers, depending on where they are flying from, may be required to take a test on arrival.
Anyone who takes a PCR test on arrival must remain at the hotel or residence they are staying at until they receive the result. If it is positive, they will be required to isolate, according to Dubai Health Authority guidelines.
Visitors must also download the Covid19 – DXB Smart App.
Tourists travelling to Abu Dhabi from Dubai
Tourists must quarantine for 14 days in Abu Dhabi. The quarantine period is monitored using a wristband.
However, the time spent in quarantine, and consequently wearing the wristband, is reduced by the number of days the tourist has been in the UAE already.
This means if a tourist landed in Dubai six days earlier, they will only have to quarantine for eight days in Abu Dhabi.
Anyone arriving in Dubai who travels directly to Abu Dhabi must provide a negative PCR test result, which has been issued within the previous 96 hours.
They must also take a diffractive phase interferometry (DPI) test at the border, according to Emirates.
They will be fitted with a wristband at the border. A second test, taken after 12 days, is mandatory. If the result is negative, the wristband can be removed after 14 days.
Anyone who has been in the country for longer than 14 days is not required to quarantine on arrival in Abu Dhabi.
However, they must take a DPI test at the border and take a PCR test by the sixth consecutive day in Abu Dhabi if they plan to stay longer than six days. Financial penalties apply if the tests are not taken.
Tourists departing from Dubai
PCR tests are only necessary if they are mandated by the country a passenger is travelling to. Requirements can be checked at the Emirates website here.
There is a list of authorised laboratories in Dubai here.
Tourists flying directly to Abu Dhabi
Anyone flying to Abu Dhabi is required to take a PCR test before they board and must present the result at check-in.
People who have tested positive will not be permitted to board.
Everyone flying to Abu Dhabi, including children, must take another test on arrival and quarantine for 14 days in a government centre, a hotel or a person's home.
Authorities will decide the location.
If the traveller quarantines in a hotel or at home, they will be fitted with an electronic wristband to ensure they remain there. This will be carried out free of charge.
Tourists who quarantine in a hotel must not leave their room at all during the period.
A second PCR test must be taken on the 12th day at the tourist's own cost. A representative from Abu Dhabi Public Health Centre will contact them to make an appointment at an Abu Dhabi Health Services Company (Seha) centre.
If the result is negative, the wristband can be removed at a Seha centre on the 14th day.
Anyone who fails to follow the procedures will face a fine.
Tourists leaving Abu Dhabi
Anyone flying out of the capital on Etihad is required to take a PCR test. This must be conducted no more than 96 hours prior to departure.
Etihad Airways tickets booked for travel between October 1 and December 31 this year include the cost of this test, with the exception of passengers travelling to China.
The tests can be conducted at Life Medical Diagnostic Centre's network of collection centres between 48 and 96 hours before departure.
First-class and business-class passengers can choose to have the test in their own home by booking through the company's website here.
First-round leaderbaord
-5 C Conners (Can)
-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);
-2 C Morikawa (US), M Laird (Sco), C Tringale (US)
Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)
Level B DeChambeau (US), J Rose (Eng)
1 L Westwood (Eng), J Spieth (US)
3 R McIlroy (NI)
4 D Johnson (US)
The specs: 2018 Audi RS5
Price, base: Dh359,200
Engine: 2.9L twin-turbo V6
Transmission: Eight-speed automatic
Power: 450hp at 5,700rpm
Torque: 600Nm at 1,900rpm
Fuel economy, combined: 8.7L / 100km
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
ZAYED SUSTAINABILITY PRIZE
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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
WWE Evolution results
- Trish Stratus and Lita beat Alicia Fox and Mickie James in a tag match
- Nia Jax won a battle royal, eliminating Ember Moon last to win
- Toni Storm beat Io Shirai to win the Mae Young Classic
- Natalya, Sasha Banks and Bayley beat The Riott Squad in a six-woman tag match
- Shayna Baszler won the NXT Women’s title by defeating Kairi Sane
- Becky Lynch retained the SmackDown Women’s Championship against Charlotte Flair in a Last Woman Standing match
- Ronda Rousey retained the Raw Women’s title by beating Nikki Bella
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Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
Ant-Man and the Wasp
Director: Peyton Reed
Starring: Paul Rudd, Evangeline Lilly, Michael Douglas
Three stars
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes.
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
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