A year ago, The National declared that the era of the AI smartphone had begun with the Samsung Galaxy S24 Ultra. It still feels that way.
The South Korean technology company has introduced its latest Galaxy S25 line-up, promising enhanced generative artificial intelligence features backed by Google.
But with what we've seen, we're wondering: did Samsung focus too much on AI? The National puts the top-tier Galaxy S25 Ultra to the test.
Exterior: Subtle changes
Slightly rounder corners, slightly squarer edges, slightly bigger rings around the camera lenses and slightly smaller bezels around its slightly bigger display, which is now at 6.9 inches (17.5cm), compared to its predecessor's 6.8 inches. And about 15g off its weight.
Safe to say that, physically, those are slight changes. Samsung loyalists will easily realise that not much has changed since 2021's Galaxy S21 series. It has been five years since the last major redesign for the Galaxy S.
Apple employs a similar strategy of keeping a familiar design on the iPhone, but it does not take five cycles to refresh the iPhone's look, whether it be changing the edges and finishes or rearranging the camera lenses.
Hardware-wise, the only spec upgrade worth mentioning is the Galaxy S25 Ultra's ultra-wide camera being significantly increased to 50MP from 12MP.
Interior: New chip for dedicated efficiency
From the moment we saw it, we knew that Samsung was focusing on hyping up Galaxy AI.
It all begins with the new Qualcomm Snapdragon 8 Elite for Galaxy, and by its name you can readily tell that it's built for Samsung. It's also the first time a Qualcomm chip will be used across the board for a Galaxy generation, which would probably make those who have gripes with Exynos happy.Much like Apple's own chips, having a specifically configured processor will help Samsung achieve what it wishes, from managing battery life to ensuring that apps run smoothly. And having experienced no biting issues in previous devices across the Galaxy S and Z foldable line-ups, it wasn't a surprise that there weren't any performance snags again.
Galaxy AI: What's new?
When Galaxy AI made its debut last year, it introduced AI-powered features including live translation, photo manipulation, productivity assistants and Circle to Search.
Those were features concentrated on a single app. This time around, Samsung is attempting to harness its AI services across multiple functions with what it calls cross-app actions – and they are building upon that with its partnership with Google by bringing the latter's answer to ChatGPT (and Apple), Gemini, to power its generative AI offering.
With cross-app actions, you'll be able to use multiple apps with just a single voice command: for example, you can ask your device to "find a restaurant serving chicken wings and send it in a text message to [someone]".
The function, however, is limited to apps supported by Samsung and Google, but will also be available to WhatsApp and Spotify initially. The convenience is welcome – as long as you're able to clearly communicate with the device.
Related to this, you can now use conversational search, which can come in handy when searching for, say, a specific image in the photos app ("food from my trip to Barcelona", for instance). The same feature is used in the search bar in settings.
Meanwhile, Circle to Search, triggered by holding the home button and executed by drawing a circle with your finger or the built-in S Pen around whatever you want to search for on the screen, has also been improved, got an amusing upgrade: the ability to search by listening to you.
Basically, sing or hum a tune and it'll do the rest. And it's pretty accurate: it was able to recognise and search for songs such as Suzanne Vega's Tom's Diner, Guns N' Roses' Welcome to the Jungle and Dan Hill and Vonda Shepard's Can't We Try, and even the Philippine national anthem and the Japanese song Aozora No Namida, the theme of the anime Blood+. It's somewhat similar to the Shazam feature on iPhones.
More on selection: Samsung has also added AI Select, which suggests what apps or actions to use based on what's on your screen. We pulled up some images of pizzas, selected one of them and the phone suggested creating a GIF out of it and setting it as the wallpaper. AI Select is found on the Edge Panel, which you can access by swiping from the right side.
Camera: All-natural views
We did mention that Samsung upgraded one of the lenses in the Galaxy S25 Ultra's quad-camera system and, combined with AI, it has resulted in what we deem to be smoother shots.
The new 50MP ultra-wide provides a key boost: it makes good on Samsung's claim that it does better in low light, resulting in less noise and a more balanced brightness.
Those, in turn, are able process photos with lighting that are very much accurate with what you see with your eyes – something that we have been highly appreciative of unlike the overblown lighting and filters in other devices. The same observations can be made with video, particularly in low-light conditions.
How long does it last?
By now, we're used to Samsung's Ultra phones' battery charges to last well into a second day, and the Galaxy S24 Ultra is no different, giving us enough juice until the sun sets. And while Samsung has stuck to a 5000mAh battery for a fourth year, but we haven't felt any significant difference given its new chip that supposedly provides more power efficiency.
In our standard one-hour YouTube-at-full-brightness test, the battery lost, unsurprisingly, 5 per cent.
And, again, its charging features stay put, with you being able to get your device up at as much as 65 per cent in 30 minutes with a 45W charger; we hit 64 per cent in that span, climbing at 87 per cent within an hour. A 30W charger resulted in 31 per cent and 59 per cent, respectively. Reminder: Samsung doesn't include power bricks in its smartphones.
The verdict
This is probably the toughest Samsung device to judge, as the Galaxy S25 Ultra targets a specific base – those who are determined to further incorporate AI into their daily lives.
The question then now is, are you willing to upgrade for features that you might not actually use? Generative AI on smartphones is still new, and a good chunk of consumers are still figuring it out; what others might call a godsend may be a novelty to others.
Samsung should be commended for bringing the AI smartphone into the mainstream; the challenge now is what can it do more – both on the hardware and especially software fronts – to make it more appealing and convincing. What we don't want to see is AI blurring the lines and taking the "ultra" appeal of its most premium device away.
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
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Company profile
Company: Eighty6
Date started: October 2021
Founders: Abdul Kader Saadi and Anwar Nusseibeh
Based: Dubai, UAE
Sector: Hospitality
Size: 25 employees
Funding stage: Pre-series A
Investment: $1 million
Investors: Seed funding, angel investors
GCC-UK%20Growth
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Company%20profile
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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
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
Company%20profile
%3Cp%3E%3Cbr%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Khodar%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Cairo%20and%20Alexandria%2C%20in%20Egypt%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ayman%20Hamza%2C%20Yasser%20Eidrous%20and%20Amr%20El%20Sheikh%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20agriculture%20technology%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%24500%2C000%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Saudi%20Arabia%E2%80%99s%20Revival%20Lab%20and%20others%3Cbr%3E%3Cstrong%3EEmployees%3A%3C%2Fstrong%3E%2035%3C%2Fp%3E%0A
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206-cylinder%203-litre%2C%20with%20petrol%20and%20diesel%20variants%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20automatic%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20286hp%20(petrol)%2C%20249hp%20(diesel)%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%20(petrol)%2C%20550Nm%20(diesel)%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EStarting%20at%20%2469%2C800%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
The bio
Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home
Director: Jon Favreau
Starring: Donald Glover, Seth Rogen, John Oliver
Rating: 2 out of 5 stars
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.
Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
Mumbai Indians 213/6 (20 ov)
Royal Challengers Bangalore 167/8 (20 ov)
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
