DUBAI // Education experts have praised a move by the Government to raise the compulsory school-leaving age to 18, saying it will ensure a better prepared local workforce.
The draft federal law making it compulsory to attend school until the age of 18 or Grade 12, was endorsed at a Cabinet meeting on Sunday by Sheikh Mohammed bin Rashid, the Vice President and Prime Minister of the UAE and Ruler of Dubai.
"This is a very essential move considering the attrition rate in secondary school at the moment, because the low preparedness of Emiratis who leave school early will affect the country's labour market in the next 20 to 30 years," said Dr Naji Al Mahdi, the executive director of the National Institute for Vocational Education in Dubai.
The existing law, which says that children may legally choose to leave school by the age of 14, will be amended to prevent pupils dropping out by Grade 10.
At the moment, one in four Emirati boys does not complete secondary school and is not enrolled in any form of education by 25.
Dr Mike Helal, the Mena regional director for Parkville Global Advisory, which has done many studies on UAE education, said the new law might reverse the trend.
The final wording, however, should be carefully considered. "In the most ambitious systems around the world, pupils are required to remain in a form of schooling until the completion of a Grade 12 equivalent, rather than a particular age.
"In the UAE, for instance, 18-year-old males can be found in Grade 10 or 11 in many state schools due to a high repetition rate."
Once the law is finalised, the next step will be to re-evaluate the entire education system, said Dr Natasha Ridge, the executive director of the Sheikh Saud bin Saqr Al Qasimi Foundation for Policy Research.
"If forcing them to finish secondary school just means more bad-quality education for boys, it will defeat the purpose," said Dr Ridge, who has studied the causes of boys dropping out from state schools.
"More research needs to go into why boys are not staying in school in the first place, and if it is the teaching and environment that needs to be addressed."
Dr Al Mahdi agreed schools must be made relevant to all learners for the new law to succeed. Increasing the options and status of vocational education, enhancing counselling and varying the programmes available to pupils would help, he said.
A dual-programme in Germany joins an apprenticeship with part-time vocational schooling.
Pupils attend school two days a week and dedicate the rest of their time to on-the-job training. Dr Ridge said such apprenticeship models should be offered in the UAE.
A more practical approach is already on offer at Applied Technology High Schools (Aths) and Secondary Technical Schools (STS).
Sheikha Al Shamsi, the associate director of the Al Rowdha Academy where Emirati pupils bring their English language skills up to speed before joining Aths and STS institutions, said raising the compulsory age was a massive step forward.
"This will certainly have a positive effect on the national workforce in the future," said Ms Al Shamsi, who previously worked in a senior position at the ministry.
"The options for Emiratis to pursue different routes at the high school stage are slowly expanding as well.
"The establishment of a National Qualifications Framework will provide the much-needed recognition of vocational education."
The final step, Dr Al Mahdi said, was an integration of government services with the education system. Labour law, for example, makes it possible to work from the age of 16, he added. "And there is not a good link between the schools and social services. Most of the emphasis is placed on divorce, elderly or abuse and does not extend to all aspects of life."
He said that school social workers must be actively involved with families and a tracking system must be implemented to prevent dropouts.
ahmed@thenational.ae
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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
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Why your domicile status is important
Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.
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COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
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The President's Cake
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Rating: 4/5
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Engine: 1.6-litre turbocharged four-cylinder
Transmission: Six-speed automatic
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In the UAE’s arid climate, small shrubs, bushes and flower beds usually require about six litres of water per square metre, daily. That increases to 12 litres per square metre a day for small trees, and 300 litres for palm trees.
Horticulturists suggest the best time for watering is before 8am or after 6pm, when water won't be dried up by the sun.
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Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, established Edge in 2019.
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