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Entrepreneur, Wisewell co-founder Sami Khoreibi on why persistence still wins

The Wisewell co-founder reflects on the realities behind entrepreneurial mythmaking and why human judgment still matters in an AI-shaped world

Neesha Salian
Neesha Salian

02 January, 2026

Entrepreneur, Wisewell co-founder Sami Khoreibi on why persistence still wins
Image: Supplied

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Sami Khoreibi is a seasoned entrepreneur and investor whose track record spans renewable energy, sustainable technology and consumer innovation. He began his career co‑founding Candax Energy, which went public on the Toronto Stock Exchange in 2005 when he was 25 years old.

Khoreibi went on to build Enviromena Power Systems into one of the largest solar developers in the Middle East and North Africa before its sale in 2017. He is the co‑founder of Wisewell, a company rethinking how water is consumed and delivered through technology.

In this conversation, Khoreibi reflects candidly on early success and the unrealistic expectations it can create, the realities of building through downturns, and why resilience often matters more than speed or hype.

Drawing on his experience as both founder and investor, he unpacks the fine line between persistence and stubbornness, how to spot founders with real staying power, and why, even in an age shaped by AI and rapid disruption, human judgment, timing, and trust still matter most.

You took your first company public at 25, which is a huge milestone by any measure. Looking back, do you think that early success set unrealistic expectations for what entrepreneurship should look like?

I think that question has two answers. The first answer is yes; it absolutely set some unrealistic expectations in the context of how quickly and smoothly the process from idea to IPO or liquidity event could look. We achieved that milestone through a combination of hard work, the right team, and perfect market timing; capital inflows, rising energy valuations in Canadian markets, and Middle East opportunities all came together.

But that level of smooth success isn’t something that happens repeatedly. You don’t get hit by lightning twice. However, experiencing that success so young taught me that outcomes like IPOs or acquisitions are real, tangible goals if you find the right opportunity, combine patience and impatience, and believe in what you’re doing.

Building a solar company through economic downturns must have tested both your business model and your personal endurance. What did those years teach you about resilience and leading through uncertainty?

Startups often talk about sprints, but a company is a marathon. You need resilience to survive external shocks you can’t plan for. When we started in 2007, we didn’t foresee the 2008 financial crisis or the Arab Spring in 2011. No model can predict that.

Your organisation must avoid panic and instead use these moments as potential moats. Downturns should not be allowed to accumulate and be realised only in times of doom. We call it ‘cockroach mode’; if you survive the massive hits, you’ll be the first to emerge afterwards. We call it ‘cockroach mode’; if you survive the massive hits, you’ll be the first to emerge afterwards.

That means having the courage to take calculated risks during downturns, being careful with timing and resources, scaling down when needed, entering survival mode, and staying humble during booms. People have short memories, but holding on to lessons from cycles is key. It’s equally important to stay lean during upswings to avoid painful downsizing later.

You’ve said persistence often matters more than timing or even the initial idea. Can you unpack that? What does persistence actually look like in practice when everything seems to be going wrong?

There’s a saying: ‘persistence beats resistance.’ As a founder, you’re constantly knocking on doors that aren’t opening because, at the start, you’re small and irrelevant. Persistence matters, but only if you’re in the right market.

You need to quickly gauge product–market fit. Do you have customers beyond friends and family, real traction, repeat business, and growth metrics? If those are there, you persist.

With Wisewell, for example, we believe there’s a coming shift away from single-use plastic for health, sustainability, and cost. We’re persisting in leading that transition despite resistance and distractions. Persistence means getting up every day, learning from feedback, and staying committed to your vision, even when faced with rejections or alternate paths.

That said, persistence for a fundamentally flawed idea is just stubbornness. If the market trend is against you, no amount of persistence will save you. You need early feedback to know whether the idea has scalable potential.

Many founders see setbacks as signals to pivot or quit. How do you personally differentiate between persistence and stubbornness — between pushing through and knowing when it’s time to change direction?

Stubbornness is not listening. Hearing feedback but not truly absorbing it. If everyone tells you your pricing is too high or nobody wants your product, and you ignore it, that’s stubbornness. Iteration, on the other hand, is the most valuable skill a founder can have. It means making adjustments based on feedback, not doing a full pivot.

Pivoting can be effective, but more often it is a distraction that is sometimes driven by advisors or investors outside the domain. Unfortunately, some founders could take this feedback too literally. I always remind portfolio companies that they are the true experts in their subject matter. Hence, they should trust their insight, stay grounded in their vision, and filter external advice through the lens of their own expertise.

Pivoting should only happen after serious homework and data. It’s not an A/B test. It’s a whole new test. So, I’d always lean toward iteration before making big pivots or quitting.

As an investor and advisor now, how do you assess persistence in other founders? What signs tell you someone has the stamina to weather the long haul, not just chase the next funding round?

Two key traits stand out. First, obsession and not just with their product, but with the entire market and global trends. When founders can explain their idea deeply, compare global examples, analyse why others worked or failed, and explain why theirs is different, I get excited

Second, consistent progress between meetings. We never invest after one meeting. We see if founders follow through. Did they make progress with customers or deals they mentioned? Too often, I hear ‘we emailed them, but no response’. That’s not persistence.

Great founders find nuanced, non-annoying ways to get to the top of the priority list for investors or customers. That kind of follow-up can be tracked through their communication and reporting over time.

Given today’s climate of rapid technological disruption, shifting markets, and AI-driven change, why do you think persistence remains such a defining trait for leadership and success?

Technology hasn’t changed human behaviour yet. Maybe one day AIs will invest in AIs, but for now, the human element, Charm, differentiation, and relationships remain central. We can automate comparisons, tick boxes, and use tools, but early-stage investment still relies on human engagement and dynamics.

At later stages, when there’s enough data, AI might outperform humans on investment decisions. But at the start, the qualitative factors dominate. Persistence matters because success still hinges on human trust and connection.

When it comes to integrating AI into a business, its effectiveness ultimately depends on the quality and size of the data set. Implementing tools like AI chatbots too early, when data is limited, can actually harm the customer experience. However, once a business has accumulated a large volume of well-tagged interactions, AI becomes a powerful enabler to enhance service quality, reduce costs, and boost operational efficiency.

It’s like a chef’s knife; the tool itself isn’t valuable until someone knows how to use it. You need the right timing, proper data, and a clear understanding of what the tool should achieve. It’s about balancing efficiency with the human touch.

Emirates warns of heavy airport congestion from January 2–5, advises early arrival

Emirates is also promoting its Home Check-In service in Dubai and Sharjah, which allows customers to complete check-in from their home, hotel or office

Rajiv Pillai
Rajiv Pillai

02 January, 2026

Emirates warns of heavy airport congestion from January 2–5, advises early arrival
Image credit: Dubai Media Office/Website

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Emirates has issued a travel advisory ahead of a significant passenger surge expected during the first week of January, with heavy departures and arrivals forecast between 2 and 5 January. The airline is urging customers to arrive at the airport at least four hours before departure, citing increased road traffic, fuller car parks and higher terminal congestion during the peak period.

Travel advisory for early January peak

Emirates said customers travelling during the busy period should plan ahead and allow extra time for every stage of their journey to ensure a smooth airport experience.

Use remote check-in services to save time

UAE’s home check-in trend: Sharjah Airport, Emirates, Etihad and flydubai lead the way
Image credit: Dubai Media Office/Website

To reduce time spent at the airport, Emirates is encouraging passengers to make use of its remote check-in options.

The Emirates City Check In and Travel Store at ICD Brookfield Place in Dubai International Financial Centre (DIFC) allows customers to check in and drop luggage between 24 hours and four hours before departure. The facility, located in Dubai’s business district, offers free parking. Customers using this service until 15 January will receive 2,500 Emirates Skywards Miles. The centre operates daily from 8am to midnight.

Passengers can also use the 24-hour Emirates City Check In Ajman, located at Ajman Central Bus Terminal, where check-in and baggage drop are available from 24 hours up to four hours before departure.

Home check-in available in Dubai and Sharjah

Emirates is also promoting its Home Check-In service in Dubai and Sharjah, which allows customers to complete check-in from their home, hotel or office. Emirates agents handle documentation and baggage collection, enabling passengers to arrive at the airport later with hand luggage only.

The service must be booked at least 24 hours before departure and is complimentary for First Class passengers and Emirates Skywards Platinum members. Emirates recommends booking early due to high demand during the peak travel period.

Use Dubai Metro to avoid road congestion

Passengers travelling to and from Dubai International Airport are encouraged to consider public transport, particularly the Dubai Metro. Terminal 3 is directly connected to the Red Line, offering a fast and reliable alternative to road travel during peak traffic hours. The Airport Terminal 3 station provides direct access to departures and arrivals via walkways and escalators.

Arrive at DXB four hours before departure

Emirates reiterated its recommendation that passengers arrive at Dubai International Airport four hours before their scheduled departure. This allows sufficient time for check-in, baggage drop, immigration clearance and reaching the boarding gate at least one hour before departure.

Read: Emirates carries 55.6 million passengers in 2025

The airline also advised customers to complete online check-in where possible, preselect seats and ensure all travel documents are valid before arriving at the airport, to minimise delays during the busy travel window.

Dubai Culture’s Hala Badri on why the world’s creatives are choosing Dubai

As Dubai nears its 2026 milestone to double the creative sector’s GDP contribution, Hala Badri, DG of Dubai Culture and Arts Authority, is moving the city beyond administrative milestones toward a living, breathing ecosystem

Neesha Salian
Neesha Salian

02 January, 2026

Dubai Culture’s Hala Badri on why the world’s creatives are choosing Dubai
Image: Supplied

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In this interview with Gulf Business, Hala Badri, director general of Dubai Culture and Arts Authority (Dubai Culture), discusses the strategic roadmap for the emirate’s flourishing creative sector.

As part of the emirate’s visionary leadership, Dubai is rapidly evolving into a global capital for the creative economy.

With an ambitious target to double the creative industries’ contribution to the city’s GDP to 5 per cent by 2026 and generate 140,000 jobs, the authority is focused on building an integrated ecosystem that supports innovators and entrepreneurs alike.

From the growth of the Al Quoz Creative Zone to community-centric platforms like Hayi, the director general outlines how Dubai is moving beyond standard licensing to create a world-class environment where creativity truly thrives.

The government set an ambitious target to increase the creative sector’s contribution to Dubai’s GDP to 5 per cent by 2026. What specific policy mechanisms, beyond the existing licensing and freelance visa benefits, are currently being deployed to attract the necessary scale of investment and create the 140,000 jobs required to hit this target?

When Dubai set the ambition for the creative economy to contribute five per cent to our GDP by 2026, we understood that this vision begins long before a licence is issued or a visa is stamped. It begins with the kind of ecosystem a city chooses to build.

In recent years, the emirate has invested significant energy in shaping that ecosystem. Under the vision of HH Sheikh Mohammed bin Rashid Al Maktoum, Vice President and Prime Minister of the UAE and Ruler of Dubai, and the supervision of HH Sheikha Latifa bint Mohammed bin Rashid Al Maktoum, chairperson of Dubai Culture and Arts Authority, Al Quoz Creative Zone has grown into a district where studios, co-working hubs, production facilities, and cultural venues operate in proximity. This organic growth, supported and steered by Dubai Culture, has created conditions that allow creatives to develop their work with greater clarity and confidence.

Community sits at the heart of this progress. Through initiatives we champion, neighbourhoods are forming around local talent through platforms such as Hayi. The Zone’s achievements, including its growing number of licences, events, and creative opportunities, show how the environment we have helped build continues to attract entrepreneurs, makers, and innovators to the city.

Supporting this physical and social foundation is a framework that nurtures and funds creativity. The Dubai Cultural Grant Programme gives institutions and independent practitioners the means to produce work that adds to the city’s cultural life. Initiatives such as the Entrepreneurship Forum link creatives with investors and partners, helping ideas grow into viable ventures and strengthening the flow of capital into the sector. We also ensure some pathways carry Dubai’s talent outward. Cultural exchange programmes, global showcases, and digital platforms introduce local talent to international audiences and open access to new markets.

Creative businesses also need an environment that supports practical growth. Partnerships with the Commercial Bank of Dubai enable enterprises to open accounts, secure financing, and receive advisory services tailored to their needs. Zoho One allows practitioners to manage their operations in a single place, while Letswork provides studios, podcast rooms, and co-working spaces that suit a wide range of practices.

Finally, to complete this system, we continually invest in talent. Through our partnership with LinkedIn, creatives gain access to learning in design, arts, entrepreneurship, and emerging digital fields. This prepares the next generation of writers, designers, filmmakers, and cultural entrepreneurs to build their careers with confidence.

How is Dubai Culture ensuring that the growth is not merely quantitative (more licences) but qualitative, focusing on high-value outputs, intellectual property creation, and export-oriented creative businesses from Dubai to the world?

When we speak about the growth of Dubai’s creative economy, we look beyond the rise in licences. Progress is reflected in the strength of the work being produced here, and that includes ideas that turn into design, writing, film, performance, and research that can be exported into regional and international markets.

Dubai Culture steps in to help practitioners at every stage of their journey. Through grants and talent development programmes, emerging voices have the room to build their skills and develop work with lasting impact. This commitment sits alongside our partnership with the Ministry of Economy, which strengthens the understanding of intellectual property across the sector. With targeted training and practical guidance, creatives learn how to safeguard their work and navigate rights, licensing, and commercial opportunities.

Research also informs this journey. The Creative Dubai report provided the foundation we needed to map the sector’s strengths and identify opportunities for high-value growth. Its insights continue to guide policy and programme design. These efforts are reflected in the city’s global performance. Dubai ranked first among 233 cities for greenfield FDI projects in the cultural and creative industries in 2024, attracting 971 projects and AED 18.86 billion in inflows, a clear sign that the world recognises the quality of work emerging from here.

Our goal now is to help local talent scale. Access to international platforms, exchange programmes, and export-oriented support allows Dubai-based artists to reach new audiences and expand their impact. This is how a licence becomes more than a registration and becomes the beginning of a meaningful creative journey.

The strategy aims for a 20 per cent rise in enrollment in design programmes and attracting four million visitors to design events by 2033. What is the biggest immediate hurdle to achieving these educational and visitation goals, and how will global partnerships (For eg., with design hubs in Milan or London) help overcome it?

Every ambition begins with a moment of reflection, and for Dubai’s design sector, that moment lies in recognising the scale of what is possible. The city already holds a strong position in the region, with design forming the largest share of its creative economy. This foundation gives us confidence. The next chapter is about helping more young people see the field as a path they can pursue here, shaped by local opportunity and informed by global influence.

The most immediate hurdle is perception. Many students still picture their journey starting abroad, influenced by the legacy of older design capitals. Our role is to show that Dubai offers a complete pathway, from education and prototyping to production and market access. Districts such as d3, expanding academic programmes, and active industry partnerships create an environment where a designer can begin and grow their practice within the city.

This is where international partnerships matter. Working with centres such as Milan and London provides mentorship and visibility while enabling young designers to learn from established creative ecosystems. These exchanges expose young talent to new approaches and markets and draw international attention to the work emerging from Dubai. Programmes such as the Talent Atelier illustrate this clearly. Participants gain access to leading practitioners and form networks that support them long after the programme ends. These collaborations also influence visitation. When respected designers, institutions and curators choose to work with Dubai, they reinforce the city’s presence on the global design map.

Dubai Culture launched the Dhs180m Cultural Grant Programme. Beyond the financial support, how is the authority ensuring the grants are used to scale up creative ventures into sustainable businesses, rather than funding one-off projects? What role does the mentorship component play in this long-term growth?

The Cultural Grant was created to do far more than support individual projects. Its purpose is to open doors. Each grant forms part of a wider journey that involves growth, visibility and new professional horizons. Funding enables creatives to produce work, travel, conduct research, or present on significant platforms, but the true impact emerges in the opportunities that follow.

This becomes clear when we look at the paths recipients take. With Dubai Culture’s backing, an artist showing at the Venice Biennale reaches networks they may never have accessed otherwise. For design practitioners, participation in Maison & Objet in Paris opens doors to peers, buyers and institutions that can shape the next phase of their careers. Our role in enabling teams contributing to Expo Osaka helped them gain exposure to international collaborators and new ways of thinking. Even the young musicians performing with NYO Dubai at Carnegie Hall built a level of artistic discipline and confidence, strengthened by the programmes that brought them there.

The programme offers support that adapts to each project. Some creatives work with curators or educators who help refine their ideas. Others connect with producers, business specialists, or global partners. This kind of mentorship helps practitioners think long-term and understand what is needed to build a sustainable creative practice.

Dubai Culture is also implementing a broader framework to strengthen the entire grant ecosystem. This includes clearer pathways for development, closer links with global institutions, and practical help so individuals and organisations in the industry develop stability and scale.

The 10-year ‘Cultural Visa’ is a key tool for attracting global talent. What data or metrics are being tracked to measure the long-term retention rate of these creative professionals, and how do their contributions differ from the existing local and regional talent pool?

The ‘Cultural Visa‘ was created with the industry’s future in mind. By the end of August 2025, a total of 13,856 practitioners had been accredited through Dubai Culture. Each one, whether an artist, designer, writer, scholar, producer or cultural thinker, chose the city as a home for their work. The number is significant, but the more telling measure is how they stay engaged. Many establish studios or join collectives. Others return to participate in festivals, submit work to exhibitions, or take part in commissions. Some form partnerships with local institutions.

The fact that we have practitioners from every part of the world is also important. Artists from other countries bring methods shaped by their own backgrounds and contribute viewpoints that broaden the local creative vocabulary. Their presence often opens pathways for younger UAE-based talent. A designer exposed to a different design school gains new ways of thinking. An artist working with someone who has exhibited widely learns how to prepare work for new audiences. These encounters enrich the community and add to the sector’s ongoing development.

With the Al Quoz Creative Zone now established, what is the next strategic step for this hub? Is the focus now shifting from attracting tenants to generating collaborative, commercial projects that leverage the concentration of creative entities within the zone?

Now that Al Quoz Creative Zone is firmly established, the next phase is about deepening its role as a working ecosystem. The foundations are already in place. Since its launch in 2021, the Zone has progressed from an industrial area into a dynamic centre of creativity, supported by Dubai Culture and guided by the vision of the leadership.

With this foundation in place, the focus is naturally shifting toward activation and helping the community inside turn ideas into commercial outcomes. Dubai Culture’s recent initiatives reflect this direction. Makers Month brings together makers, talent and entrepreneurs and supports the development of artistic skills and creative potential. The Mobtakir Diploma gives emerging innovators the tools to design prototypes and develop product-based businesses.

The Zone is also entering a period of major new development, with Dubai Culture steering its progress in line with approved plans and a clear urban and cultural framework. Al Quoz Hub, one of its most significant upcoming projects, has completed design and is moving toward construction, with a timeline extending to 2028.

Hosting major events like the World Cities Culture Summit 2024 and the ICOM General Conference 2025 places Dubai at the centre of global cultural policy. How is Dubai Culture leveraging the insights and connections from these major convenings to influence and refine local policy and public art strategies directly?

When Dubai hosts major gatherings such as the World Cities Culture Summit and the ICOM General Conference, the real value becomes evident after the event concludes. These moments bring the world’s cultural leaders into the same room, and the conversations that unfold there give us access to approaches, challenges and solutions shaped by very different contexts. For us, this becomes practical knowledge we can immediately fold into our own work.

The ICOM conference, in particular, has already influenced how our teams think and plan. Preparing for the event strengthened the links between our museums, heritage specialists, academic partners and international institutions. The discussions we hosted with global peers encouraged us to look again at how cultural spaces connect with younger audiences, how complex histories are presented, and how long-term sustainability is built into planning. These insights are now guiding future exhibitions and shaping our broader strategy for the sector.

The World Cities Culture Summit had a similar effect. Listening to cities that have spent years refining cultural policy helped us sharpen our own priorities, especially in public art and community engagement. It pushed us to look more closely at how neighbourhoods play a stronger role in local programmes and how art can sit naturally within the rhythms of the city.

Dubai Culture has partnered with Google Arts & Culture and launched the MENA Creatives Bootcamp focused on AI. How essential is AI proving to be, not just for cultural access, but for creating a competitive advantage for Dubai-based artists and institutions in terms of content generation and global distribution?

Similar to its impact in other domains, AI is becoming one of the most powerful forces in the cultural field, and its influence extends well beyond access or digitisation. Across the world, artists and institutions are using AI to develop new creative methods, accelerate production, personalise cultural content, and reach audiences at a scale that was previously not possible.

Our partnership with Google Arts & Culture and the launch of the MENA Creatives Bootcamp came from a belief in the potential of new technologies. Dubai has always benefitted from leadership that looks ahead, and that mindset has helped local practitioners navigate a fast-changing environment with confidence. The programme brings together creatives and technologists who explore how AI can support narratives, strengthen technique, and unlock new forms of expression. Participants learn to use these tools with care for heritage and with an eye on innovation, reflecting the city’s wider approach.

Across our programmes, including the Sikka Art and Design Festival and museum activations, we encourage artists to explore digital art and hybrid practices. We see that this blend of heritage and emerging technology gives Dubai-based talent a distinct voice. It allows them to create work that resonates internationally while remaining connected to the city’s identity.

It has become something of a signature Dubai style, increasingly visible on the international stage. In the lead-up to ISEA2026, and through the growing number of global cultural gatherings that Dubai Culture is bringing to the city, the exchange among art, science, and technology continues to deepen, positioning the city as a leader in the global conversation about the future of creative practice.

The Dubai Public Art Strategy aims to integrate art into everyday life, exemplified by installations in Hatta and Al Shindagha. What is the process for selecting these high-profile public artworks, and how does the authority ensure they reflect the emirate’s unique identity while also being globally relevant?

The starting point is always the place itself. Every district in Dubai has its own rhythm, its own memory, its own way of welcoming those who pass through it, and the artwork has to grow from that. A piece created for Hatta, for instance, needs to feel grounded in the mountains and the stillness that draws people there. A commission in Al Shindagha, on the other hand, has to speak to the neighbourhood’s heritage and the role it plays in the story of the UAE. When the artwork grows naturally from the character of the site, it feels authentic.

Once we understand the spirit we are looking to capture, we invite artists through open calls or commissions, depending on the project’s needs. We look for ideas that read the place with sensitivity and engage with the community. Curators and cultural specialists then review the proposals, considering how each work will fit into the environment and how it can connect with both local audiences and the wider world.

The revitalisation of historical districts like Al Shindagha and Al Fahidi is vital. In a city defined by innovation and vertical growth, how does the Authority ensure that the preservation of physical heritage remains relevant and engaging to a young, multicultural population, making it an active part of Dubai’s future, rather than just a historic footnote?

Dubai’s historic districts provide a real sense of the city’s past, so it is our responsibility to ensure these places continue to speak to future generations. One thing we’ve understood is that to preserve heritage properly, we need to bring it into the present. Without that, these spaces won’t connect with the way people experience culture today.

In Al Shindagha and Al Fahidi, we do this by using the areas for contemporary expression, so exhibitions, performances, design interventions, and community gatherings draw young audiences into places they may have previously only seen in photographs. The experience changes completely when someone stands in a courtyard to view an installation or when someone hears traditional music drifting through the alleyways. Festivals deepen this connection, as events such as the Sikka Art & Design Festival at Al Shindagha Historic Neighbourhood, Hatta Cultural Nights, and cultural programmes across the city turn historic streets into creative meeting points.

We also rely on storytelling that feels familiar to today’s audiences. Our museums and heritage houses use film, sound, and interactive elements to bring these neighbourhoods to life. This way of working turns preservation into something people can actively engage with. It also allows a multicultural community to see traditions and history as a source of ideas and inspiration.

National education curriculum: How the new federal decree law impacts it

The provisions apply to all public and private educational institutions implementing the national curriculum from kindergarten through Grade 12

Neesha Salian
Neesha Salian

02 January, 2026

National education curriculum: How the new federal decree law impacts it
Image: Dubai Media Office/ For illustrative purposes

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The UAE has issued a federal decree law establishing a comprehensive legislative framework to govern the design, approval, implementation and review of the national educational curriculum, according to the state news agency, WAM.

The law introduces an integrated governance system that defines the roles and responsibilities of federal and local authorities to ensure coordination, transparency, accountability and community participation in the development of education.

It is designed to regulate the approval and structure of national curriculum components in a way that ensures consistency and stability while preserving the flexibility needed for ongoing updates in response to future developments and changing societal and labour market needs.

Here’s how it impacts the national educational curriculum

The aim is to enhance the quality of curriculum content, strengthen the competitiveness of the education sector and prepare students for effective integration into society and the economy at local and international levels.

The provisions apply to all public and private educational institutions implementing the national curriculum from kindergarten through Grade 12.

The law also requires private schools that do not follow the national curriculum to teach approved compulsory subjects, reinforcing unified national educational foundations and shared identity and values.

Under the decree, the National Education Charter of the UAE is designated as the supreme reference document defining national education objectives, graduate attributes, national identity, societal values, targeted competencies and general educational principles, guiding curriculum design and development.

The law specifies core curriculum components, including national learning standards and outcomes, curriculum design principles, teaching methods, educational pathways, language of instruction, learning duration, compulsory and elective subjects, and subject‑specific content to ensure clarity of the academic and pedagogical framework and the sustainability of quality.

It establishes a framework for classifying curriculum changes into four categories with defined approval authorities. Major changes that affect the philosophical or structural foundations require approval by the Education, Human Resources, and Community Development Council and ratification by the Council of Ministers, and must be piloted and evaluated before nationwide implementation.

Partial changes relating to specific subject components are approved by the council, while technical changes are approved by the Ministry of Education. Exceptional and urgent changes introduced in response to national or global emergencies are approved by the council, with reporting to the Council of Ministers if wide‑ranging.

The decree permits government, private and non‑profit entities, including those operating in free zones, to submit proposals for curriculum development or amendment, provided they are supported by reliable studies demonstrating alignment with national education objectives, labour market needs, national identity and societal values.

Read: UAE schools to introduce AI curriculum from kindergarten-grade 12

The law outlines governance responsibilities

The law outlines governance responsibilities, with the Council of Ministers responsible for approving the National Education Charter, the national curriculum and major changes.

The Education, Human Resources, and Community Development Council is tasked with providing strategic direction and ensuring alignment with national policies.

The Ministry of Education is responsible for preparing, developing and reviewing the curriculum, providing educational resources, learning materials, assessment tools and teacher readiness mechanisms, and overseeing implementation.

Educational institutions are responsible for implementing the curriculum, participating in pilot programmes and submitting feedback to the Ministry.

Local education authorities will monitor implementation in private schools, and the National Centre for Education Quality will evaluate implementation, measure impact and submit periodic reports.

UAE introduces tiered excise tax model on sweetened drinks from Jan 1

The tax will apply to ready-to-drink beverages as well as concentrates, powders, gels, extracts and other forms that can be converted into sweetened drinks

Gulf Business
Gulf Business

02 January, 2026

UAE introduces tiered excise tax model on sweetened drinks from Jan 1
Image: Getty Images/ For illustrative purposes

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The UAE has introduced a new mechanism for calculating excise tax on sweetened drinks from January 1, shifting to a tiered-volumetric model that links tax rates directly to the sugar and sweetener content of beverages, the Federal Tax Authority (FTA) said.

Under the new model, the amount of excise tax imposed per litre of a sweetened drink will depend on the total quantity of sugar and other sweeteners per 100 millilitres of the product.

The mechanism is set out under Cabinet Decision No 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price, which will enter into force in line with amendments to Federal Decree-Law No 7 of 2025 on Excise Tax.

The FTA said the decision forms part of ongoing efforts to develop a safe and healthy society by reducing the consumption of harmful goods and limiting the social and economic impacts associated with non-communicable diseases linked to unhealthy consumption patterns.

As part of preparations for implementation, the authority has launched a new service through its EmaraTax digital platform for registering sweetened drinks under the tiered-volumetric calculation mechanism.

The service replaces the current fixed-rate excise tax calculation method and uses artificial intelligence to streamline the registration process.

From January 1, all producers, importers and stockpilers of sweetened drinks will be required to obtain an “Emirates Conformity Certificate for Sugar and Sweeteners Content in Beverages (for Excise Tax purposes)” through the Ministry of Industry and Advanced Technology.

The certificate will be issued following laboratory testing conducted by accredited laboratories listed by the National Accreditation Department and the Emirates International Accreditation Centre.

The certificate must be submitted to the FTA when registering or updating beverage products on the EmaraTax platform. The authority said beverages will be classified as high-sugar sweetened drinks if the certificate is not submitted, until laboratory results confirm sugar levels below the prescribed threshold.

The FTA said it has implemented a comprehensive early-awareness plan for the new mechanism and issued a public clarification in September 2025, outlining the key features of the amendments to the application of excise tax on sweetened drinks.

Excise tax on sweetened drinks to be calculated on the following:

Under the new model, excise tax will be calculated based on the total content of sugar, including natural sugar, added sugar and artificial or other sweeteners, where a product contains added sugar or sweeteners such as honey.

The tax will apply to ready-to-drink beverages as well as concentrates, powders, gels, extracts and other forms that can be converted into sweetened drinks.

Beverages containing only natural sugar, with no added sugar or other sweeteners, will not be subject to excise tax.

For products that are not ready to drink, such as powders and extracts, producers will be required to provide information on sugar content and serving size based on preparation instructions stated on product labels, to avoid suspension of product registration that could affect import procedures.

Here’s how carbonated drinks will be impacted

The authority said carbonated drinks will no longer be classified as a separate category of excise goods under the new mechanism. Instead, their tax treatment will depend on sugar and sweetener content and whether they meet the definition of sweetened drinks.

Energy drinks will remain subject to excise tax at a rate of 100 per cent of the excise price under the current calculation method and will not fall under the tiered-volumetric model.

Under the new system, sweetened drinks will be classified into four categories. High-sugar sweetened drinks, containing 8 grams or more of total sugar and other sweeteners per 100 millilitres, will be subject to an excise tax of Dhs1.09 per litre.

Moderate-sugar sweetened drinks, containing 5 grams or more and less than 8 grams per 100 millilitres, will be taxed at Dhs0.79 per litre.

Low-sugar sweetened drinks, containing less than 5 grams per 100 millilitres, and artificially sweetened drinks containing only artificial sweeteners or artificial sweeteners with less than 5 grams of sugar per 100 millilitres, will be taxed at zero dirhams per litre.

Read: Saudi Arabia announces new sugar tax for soft drinks and sweetened beverages

UAE issues 2 federal decree laws to strengthen capital markets regulation

The federal decree laws support greater international cooperation, facilitate mutual recognition procedures and enable the cross-border recognition of financial products

Gulf Business
Gulf Business

02 January, 2026

UAE issues 2 federal decree laws to strengthen capital markets regulation
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The UAE has issued two federal decree laws covering the Capital Market Authority and the regulation of capital markets, as part of broader efforts to modernise the country’s financial legislation and strengthen market stability, efficiency and competitiveness.

The decree laws aim to align the UAE’s regulatory framework with international standards and reinforce the independence of the Capital Market Authority, including its role in safeguarding the soundness and stability of the capital markets and ensuring fair competition, as reported by the state news agency WAM.

Capital Market Authority’s core mandates are defined

Under the new framework, the Capital Market Authority’s core mandates are clearly defined.

These include regulating licensed financial activities and issuers, supervising them in line with international standards, issuing regulations to ensure fair and effective financial practices, supporting governance principles, monitoring system-related risks, and enhancing the global standing of the UAE’s capital markets as an international financial centre.

The decree laws also seek to improve compliance with requirements set by international bodies such as the International Organization of Securities Commissions, the World Bank, the International Monetary Fund and the Financial Action Task Force.

They support greater international cooperation, facilitate mutual recognition procedures and enable the cross-border recognition of financial products.

In the area of consumer protection and financial inclusion, the decree laws introduce an integrated framework obliging licensed entities to provide access to appropriate financial services for all segments of society, in line with digital transformation and financial technology developments.

The framework also supports sustainability in financial services and provides for national financial awareness programmes in cooperation with the private sector and civil society institutions.

The laws affirm the continuation of existing consumer protection practices, including measures to align credit facilities with clients’ income levels and protect consumers from irresponsible financial practices.

The decree law regulating capital markets introduces early intervention measures designed to address signs of financial deterioration among licensed entities.

These measures include activating recovery plans, imposing additional capital and liquidity requirements, adjusting operational and administrative structures, appointing temporary committees, placing firms under direct administration, and pursuing mergers, acquisitions or liquidation where necessary.

Capital Market Authority to act as the resolution authority

Under the new framework, the Capital Market Authority acts as the resolution authority, with powers to manage financial crises through the dismissal and appointment of management, the appointment of temporary administrators, capital restructuring and the implementation of rescue measures to ensure the continuity of critical activities.

The decree laws also strengthen the administrative sanctions regime by allowing higher fines based on the severity of violations and transaction size.

The authority is authorised to impose fines of up to ten times the profit gained or ten times the loss avoided by a violator.

The framework permits reconciliation with violators before final judicial rulings and allows for the publication of sanctions on the authority’s official website, measures intended to enhance transparency and market discipline.

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