The UAE has set out targets to limit greenhouse gas emissions over the next decade as part of its commitment to the Paris Agreement on climate change.
The country aims to cut emissions by nearly a quarter by 2030 compared to “business as usual”, which does not take into account the latest commitments.
Increases in clean power capacity, especially through solar and nuclear energy, are central to the efforts to battle climate change.
The measures are detailed in the UAE’s second Nationally Determined Contribution, a document just submitted to the Secretariat of the UN Framework Convention on Climate Change as part of the country’s Paris Agreement commitments.
Dr Abdullah Al Nuaimi, Minister of Climate Change and Environment, said the UAE’s “commitment to driving climate action at home and abroad has been steadfast”.
“In the past five years, it has achieved multiple milestones on the climate mitigation and adaptation fronts,” Dr Al Nuaimi said.
“With higher ambitions, the country’s second NDC under the Paris Agreement strengthens the global response to the threat of climate change in line with the country’s commitment to shaping a better future for the current and next generations.”
The country aims to limit greenhouse gas emissions to about 240 million tonnes by 2030, down 22.5 per cent compared to the business as usual figure of 310 million tonnes.
Helped by better technology and tougher regulations, initiatives will promote sustainable agriculture, energy efficiency and clean energy, and cut food waste and transport emissions.
The UAE also wants to increase capacity for carbon capture, use and storage, for which the country set up the region’s first commercial-scale network to speed up technology introduction.
Investments of more than $40 billion mean that clean power capacity in the UAE has increased significantly.
In 2015, it was just over 100 megawatts, but is now 2,400MW and should reach 14,000MW by 2030.
A milestone was reached this year when Unit 1 of the Barakah Nuclear Power Plant in Abu Dhabi emirate began operating.
The plant will eventually have four operational advanced pressurised water reactors with a total generation capacity of 5,600MW.
The UAE also has a National Climate Change Adaptation Programme, which involves sectors such as energy, health, infrastructure and the environment.
By 2030, the country plans to plant 30 million mangrove seedlings, which capture carbon dioxide and protect against climate change effects such as sea level rise.
The UAE has also been active abroad by investing in renewable energy projects worth $16.8bn in 70 countries, and providing $400 million in aid and loans.
Climate change is now one of the world’s biggest political and environmental issues, with average global temperatures having increased 0.18°C a decade since 1981, the US National Oceanic and Atmospheric Administration says.
Research published this year found that since 1979, instances of extreme humid heat, about half of which occurred on the Arabian Peninsula, have doubled.
International efforts go back decades and include the Earth Summit in Rio de Janeiro, Brazil, in 1992, where the UN framework treaty was agreed to and signed.
At a conference, in Warsaw, Poland, in 2013, signatories were asked to publish Intended Nationally Determined Contributions, which evolved into NDCs under the Paris Agreement.
Based on five-year commitments, the Paris Agreement, signed by 196 countries and other authorities in December 2015, aims to limit global average temperature to “well below” 2°C and ideally to 1.5°C above pre-industrial levels.
Submitted in 2015, the UAE’s first NDC said the country aimed for clean energy to account for 24 per cent of the energy mix by 2021.
Bob Ward, of the Grantham Research Institute on Climate Change and the Environment at the London School of Economics and Political Science, said the UAE's 2020 commitments represented “an advance” on the 2015 submission.
“The target of limiting emissions to about 240 million tonnes by 2030 is presented as a significant cut relative to an upward ‘business as usual’ trend," Mr Ward said.
But he said that current emissions levels, which had increased since 2015, should also be accounted for.
Mr Ward said the UAE’s per capita emissions, at more than 20 tonnes a person a year, were among the world’s highest.
He said reaching net-zero emissions would be "particularly challenging" not just in decarbonising the domestic economy, but also because of the reliance on fossil fuel exports.
“The new pledge recognises the importance of diversifying its economy and the rest of the world should support the Emirates’ efforts in this direction,” Mr Ward said.
He said it was also important to recognise that communities and businesses across the Gulf were among those vulnerable to the effects of climate change, including sea level rise and temperature increases.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Company Profile
Company name: Yeepeey
Started: Soft launch in November, 2020
Founders: Sagar Chandiramani, Jatin Sharma and Monish Chandiramani
Based: Dubai
Industry: E-grocery
Initial investment: $150,000
Future plan: Raise $1.5m and enter Saudi Arabia next year
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
Meydan racecard:
6.30pm: Al Maktoum Challenge Round 2 (PA) Group 1 | US$75,000 (Dirt) | 2,200 metres
7.05pm: UAE 1000 Guineas (TB) Listed | $250,000 (D) | 1,600m
7.40pm: Meydan Classic Trial (TB) Conditions | $100,000 (Turf) | 1,400m
8.15pm: Al Shindagha Sprint (TB) Group 3 | $200,000 (D) | 1,200m
8.50pm: Handicap (TB) | $175,000 (D) | 1,600m
9.25pm: Handicap (TB) | $175,000 (T) | 2,000m
10pm: Handicap (TB) | $135,000 (T) | 1,600m
The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
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
Mohammed bin Zayed Majlis
Short-term let permits explained
Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
NO OTHER LAND
Director: Basel Adra, Yuval Abraham, Rachel Szor, Hamdan Ballal
Stars: Basel Adra, Yuval Abraham
Rating: 3.5/5
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
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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.
Chatham House Rule
A mark of Chatham House’s influence 100 years on since its founding, was Moscow’s formal declaration last month that it was an “undesirable
organisation”.
The depth of knowledge and academics that it drew on
following the Ukraine invasion had broadcast Mr Putin’s chicanery.
The institute is more used to accommodating world leaders,
with Nelson Mandela, Margaret Thatcher among those helping it provide
authoritative commentary on world events.
Chatham House was formally founded as the Royal Institute of
International Affairs following the peace conferences of World War One. Its
founder, Lionel Curtis, wanted a more scientific examination of international affairs
with a transparent exchange of information and ideas.
That arena of debate and analysis was enhanced by the “Chatham
House Rule” states that the contents of any meeting can be discussed outside Chatham
House but no mention can be made identifying individuals who commented.
This has enabled some candid exchanges on difficult subjects
allowing a greater degree of free speech from high-ranking figures.
These meetings are highly valued, so much so that
ambassadors reported them in secret diplomatic cables that – when they were
revealed in the Wikileaks reporting – were thus found to have broken the rule. However,
most speeches are held on the record.
Its research and debate has offered fresh ideas to
policymakers enabling them to more coherently address troubling issues from climate
change to health and food security.
The years Ramadan fell in May
Ziina users can donate to relief efforts in Beirut
Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”
Hili 2: Unesco World Heritage site
The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
THE BIO
Family: I have three siblings, one older brother (age 25) and two younger sisters, 20 and 13
Favourite book: Asking for my favourite book has to be one of the hardest questions. However a current favourite would be Sidewalk by Mitchell Duneier
Favourite place to travel to: Any walkable city. I also love nature and wildlife
What do you love eating or cooking: I’m constantly in the kitchen. Ever since I changed the way I eat I enjoy choosing and creating what goes into my body. However, nothing can top home cooked food from my parents.
Favorite place to go in the UAE: A quiet beach.
