DUBAI: Federal authorities and emirate-level regulators will implement a coordinated set of legal and administrative changes beginning January 1, 2026, marking one of the most extensive regulatory updates in recent years. The measures span taxation, environmental controls, education scheduling, religious affairs, media licensing and airport operations, with direct implications for residents, businesses and service providers across the country.
The changes arise from Cabinet decisions, ministerial regulations and emirate authorities’ circulars issued through 2024 and 2025, several of which reach the end of their transition or grace periods at the start of the new year.
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1. Nationwide Friday prayer timing standardised
A unified Friday sermon and congregational prayer schedule will come into force nationwide from January 2, 2026. The General Authority of Islamic Affairs, Endowments and Zakat has set the new time at 12:45 pm for all mosques, replacing emirate-specific variations.
According to the authority, the decision aims to standardise religious timings across the country and reduce scheduling discrepancies between public institutions, private employers and worshippers.
2. Dubai schools to end earlier on Fridays
In Dubai, private school operations will be adjusted to reflect the revised prayer schedule. The Knowledge and Human Development Authority has directed all private schools to complete in-person classes by 11:30 am on Fridays starting January 9, 2026.
Distance learning options may be approved for students in Grade 6 and above, subject to regulatory clearance. The directive applies across all curricula overseen by the authority and is binding on existing academic calendars.
3. Sugar-based excise tax to replace flat rate
From January 1, the Ministry of Finance will replace the current flat excise duty on sweetened beverages with a tiered system based on sugar content.
Under the revised framework, drinks containing at least 8 grams of sugar per 100ml will be taxed at AED 1.10 per litre. Beverages with 5 to under 8 grams will be taxed at AED 0.79 per litre, while products below the 5-gram threshold are exempt. Artificially sweetened drinks also fall outside the tax net. Energy drinks will continue to attract a 100 per cent excise duty.
The New Tax Tiers (Effective Jan 1, 2026):
| Sugar Content (per 100ml) | Classification | New Tax Rate |
| 8g or more | High Sugar | AED 1.10 per litre |
| 5g to <8g | Moderate Sugar | AED 0.79 per litre |
| Less than 5g | Low Sugar | Exempt (0%) |
| Artificial Sweeteners | Zero Sugar | Exempt (0%) |
4. Expanded single-use plastic ban takes effect
Environmental enforcement will intensify from January 1 with the nationwide rollout of the second phase of the UAE’s plastic reduction policy. The Ministry of Climate Change and Environment will prohibit the import, manufacture and sale of plastic cups, lids, cutlery, plates, stirrers and polystyrene food containers.
The move follows the earlier ban on single-use plastic bags and forms part of the federal circular economy strategy adopted across multiple sectors.
5. Tax audit powers and refund limits revised
Amendments to the Tax Procedures Law will expand the powers of the Federal Tax Authority from January 2026. Businesses and taxable persons must claim VAT refunds within five years of the relevant tax period.
In cases involving suspected tax evasion, the authority may now audit financial records going back up to 15 years, replacing the previous five-year limitation.
6. Influencer licensing deadline set for January 31
The National Media Council has confirmed that individual content creators conducting commercial advertising activities must obtain a professional permit by January 31, 2026.
The requirement applies to paid promotions and gifted brand collaborations. Financial penalties for operating without a valid permit will be applied under the existing media licensing framework.
7. Biometric arrivals expanded at Dubai airport
Operational changes are also planned at Dubai International Airport. Dubai Airports will expand its biometric “Red Carpet” service to include arriving passengers at Terminal 3.
Registered travellers will be able to clear immigration using facial recognition technology, extending a system previously limited to departures.
8. School admissions age cut-off revised
Separately, education authorities have confirmed that from the 2026–2027 academic year, the school admissions age cut-off date will shift from August 31 to December 31. The change affects applications submitted from early 2026 onward and applies across both public and private education systems.
Officials have described the January measures as part of ongoing regulatory alignment across federal and local governance structures, with implementation and enforcement continuing under established legal and oversight mechanisms.
9. Paid parking rollout confirmed
Residents in Discovery Gardens will soon see a shift in how parking is managed. Dubai Holding Community Management has confirmed that paid parking will be introduced across the neighborhood from January 15, 2026, bringing an end to the long-standing free parking setup.
That’s where Parkonic comes in. The operator will roll out the system, with zone signage installed ahead of the launch.
Homes without dedicated parking will receive one free permit. Additional vehicles will require a paid subscription. For many households, the real change here is planning — especially for families with more than one car.
