• Signs have been erected in Dubai Marina Walk and Marina Mall Walk warning riders they must dismount. Rory Reynolds / The National
    Signs have been erected in Dubai Marina Walk and Marina Mall Walk warning riders they must dismount. Rory Reynolds / The National
  • In this roughly 500 metre section from Marina Mall to the yacht wharf it is prohibited to cycle or use an e-scooter. Rory Reynolds / The National
    In this roughly 500 metre section from Marina Mall to the yacht wharf it is prohibited to cycle or use an e-scooter. Rory Reynolds / The National
  • E-scooters in particular have grown in popularity and many can reach 25kph or more. Antonie Robertson / The National
    E-scooters in particular have grown in popularity and many can reach 25kph or more. Antonie Robertson / The National
  • Signs warn cyclists and e-scooter riders they cannot exceed 12kph on Marina Walk. Antonie Robertson / The National
    Signs warn cyclists and e-scooter riders they cannot exceed 12kph on Marina Walk. Antonie Robertson / The National
  • Nearby residents said too many riders exceed the speed limit, which they said was rarely enforced. Antonie Robertson / The National
    Nearby residents said too many riders exceed the speed limit, which they said was rarely enforced. Antonie Robertson / The National
  • The 8km walk of one of the city's most popular outdoor attractions. Antonie Robertson / The National
    The 8km walk of one of the city's most popular outdoor attractions. Antonie Robertson / The National
  • A worker carries a huge stack of cardboard to be recycled. Antonie Robertson / The National
    A worker carries a huge stack of cardboard to be recycled. Antonie Robertson / The National
  • Cycling has grown in popularity with Careem's bike-for-hire stations dotted throughout the city. Antonie Robertson / The National
    Cycling has grown in popularity with Careem's bike-for-hire stations dotted throughout the city. Antonie Robertson / The National

Road safety rules that UAE cyclists need to know


Patrick Ryan
  • English
  • Arabic

Cyclists in the UAE have been urged to stick to road rules after a recent accident in Abu Dhabi.

A group of  eight riders were hit by a car while travelling on the hard shoulder of a motorway last week.

Brig Gen Salem Al Dhaheri, the emirate's deputy traffic chief, warned cyclists of the dangers of flouting traffic rules.

Some riders in the group were not wearing high-visibility clothing. At least two were admitted to hospital after the crash on Yas Island around midnight on December 17.

Thomas Edelmann, founder of Road Safety UAE, said many riders fail to abide by safety rules, which leads to accidents.

“Part of the problem is so many people are cycling at night in residential areas but are not wearing reflective clothing and they don’t have lights on their bikes,” Mr Edelmann said.

“Motorists are unable to see them until it’s too late to stop an accident.

“There is also an issue with workers like gardeners or delivery men who not only fail to wear protective equipment but also often travel directly into the path of oncoming traffic.”

There were 109 accidents involving cyclists in the past two years in Abu Dhabi, which is four per cent of the total road crashes during the period.

There have been renewed calls by campaigners and police officials to obey traffic rule and stay safe on the roads.

The basics

According to Dubai’s Roads and Transport Authority, cyclists must install a main headlight on their bicycles and a red rear light and reflector.

Riders must stay on the right side of the road. They are not permitted to cycle on footpaths.

Cyclists can use main roads as long as the speed limit is below 60kph.

Brig Gen Salem Al Dhaheri urged cyclists and e-scooters of riding outside of their designated lanes. Khushnum Bhandari / The National
Brig Gen Salem Al Dhaheri urged cyclists and e-scooters of riding outside of their designated lanes. Khushnum Bhandari / The National

Cyclists must also stay in single file, and they are not permitted to have more than one person on the bicycle unless it is equipped for that purpose.

Protective helmets must be worn at all times.

Riders must also have both hands on the handle bars at all times, unless signalling to turn.

They are not permitted to travel in a zigzag manner and are not allowed to use excessive speed or cycle in a manner that can endanger others.

Tips for cyclists

Road Safety UAE experts said riders should pedal defensively and always have control of their bicycle.

Bikes should be in good condition. Brakes, tyres and lights should be checked regularly.

Riders should be alert to motorists opening car doors or any possible obstacles and potholes. Cyclists should make eye-contact with motorists so they know drivers have seen them.

Cyclists have been warned against using mobile phones while riding. They must avoid busy roads and areas where bicycles are prohibited.

It is always advisable to ride in cycle-friendly areas that have designated lanes, such as Yas Marina in Abu Dhabi, Al Qudra, Nad Al Sheba and Dubai Autodrome.

Road Safety UAE also recommended joining cycling groups to stay informed about biking throughout the Emirates.

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

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

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Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

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Results

6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)

7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby

7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby

8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby

9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson