Humidity levels could hit 100 per cent in Abu Dhabi and Dubai this weekend, with temperatures set to reach 50°C in Al Ain.
The National Centre of Meteorology forecasts humidity levels will top 80 per cent in some parts of the country on Saturday and may rise to 100 per cent in Dubai and the capital on Sunday.
A 100 per cent reading means the air is totally saturated and is no longer able to absorb moisture, even human sweat, and this disrupts our cooling process.
These sticky conditions are largely caused by warmer seas, which increases evaporation, while hotter temperatures on land means the air absorbs more water.
A rise in humidity has been coupled with increasing temperatures in recent days as summer season kicks in.
While the NCM forecasts a drop to 37°C in Dubai on Saturday, temperatures are expected to hit 44°C in Abu Dhabi and soar to 50°C in Swiehan, Al Ain.
'Hottest day on Earth' in Al Ain - in pictures
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Shops in Sweihan. On Sunday, temperatures in the Al Ain town hit 51.8°C, the highest recorded by any community on Earth that day. -

'The National' visited Sweihan when the temperature was a more clement 44°C, but not right for cooking eggs. -

Shakeel KP, a restaurant owner in Sweihan, says this summer is the hottest he has experienced in 12 years. -

Elhadrami Alhashmi, an Emirati camel trainer and businessman, says Sweihan is hotter than his hometown of Liwa. -

Thursday's temperatures in Sweihan meant an attempt at frying an egg in the 44°C heat did not deliver the desired effect. -

Residents of Sweihan say the heat is unbearable. -

Sweihan's heat melts ice cream in minutes. -

Residents of Sweihan say they avoid going outdoors during the daytime. -

Haris Hassan, 50, from Kerala, is the owner of Mega Fun Electronics in Sweihan. He says daytime heat is too much for even a five-minute walk. -

Sweihan resident Tareef Otham has cut down on his daily outdoor exercise routine to avoid the heat. -

Abdullah OK, 21, from India, sells fruit and vegetables in Sweihan. -

Hawa El Hadey, a travel agent who moved from Abu Dhabi city to Sweihan 13 years ago, says the heat is not too bad. -

Syed Ali, 31, from Pakistan works as a maintenance supervisor and has been living in Sweihan for five years. -

Muhammad Shafi, 35, from Kerala, has been in Sweihan for six months. -

Sweihan's long-time residents said last week was perhaps the hottest they have experienced. -

Sweihan's long-time residents said last week was perhaps the hottest they have experienced.
Another 50°C day is forecast for Al Ain on Sunday, with temperatures topping 40°C in both Abu Dhabi and Dubai.
The UAE is well used to soaring temperatures, especially during the baking hot summer months.
In June 2021, temperatures in Swiehan peaked at 51.8°C, the highest on Earth that day.
The country typically sees several weeks of high humidity and rising temperatures in early and late summer, with a long dry stretch throughout July and August.
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Key findings
- Over a period of seven years, a team of scientists analysed dietary data from 50,000 North American adults.
- Eating one or two meals a day was associated with a relative decrease in BMI, compared with three meals. Snacks count as a meal. Likewise, participants who ate more than three meals a day experienced an increase in BMI: the more meals a day, the greater the increase.
- People who ate breakfast experienced a relative decrease in their BMI compared with “breakfast-skippers”.
- Those who turned the eating day on its head to make breakfast the biggest meal of the day, did even better.
- But scrapping dinner altogether gave the best results. The study found that the BMI of subjects who had a long overnight fast (of 18 hours or more) decreased when compared even with those who had a medium overnight fast, of between 12 and 17 hours.
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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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