Mr Gray's trip, taking place ahead of the UAE hosting the Cop28 climate conference next month, will include a number of meetings with Emirati officials.
Representatives of 19 Scottish companies will also attend business events during the conference – supported by the government, Scottish Development International and the Scottish Chambers of Commerce – in a bid to increase the profile of the country's renewables industry.
“We have the resources, skills and ambition to advance green energy technologies and accelerate decarbonisation,” Mr Gray said.
“Cop28 will allow us to reaffirm our commitment to reaching net zero and to highlight our innovative companies that can help in that delivery.
“This will showcase Scotland as an exciting partner for global businesses to achieve their net-zero aspirations.
“Scotland was the first country to declare climate change a global emergency in 2019 and we continue to take key steps to build resilience to the wider impacts of climate change.”
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The Scottish minister added: “No one country can deliver net zero on its own – international co-operation will be vital.
“The United Arab Emirates was the first Gulf nation to commit to reaching net zero by 2050 and is an important market for Scotland.
“I look forward to discussing opportunities to strengthen collaboration in a number of areas, including energy transition and our mutual net-zero goals.
“Continuing to build trade and investment will play a vital role in helping Scotland build a greener, fairer well-being economy and all the benefits that will bring to families, communities and businesses across the country.”