Each edition of the Gault&Millau UAE guide captures a moment in time. The 2026 guide does so with particular clarity. It reflects not only a dining scene that has grown in size, but one that has grown in confidence, ambition and maturity. With more than 200 restaurants featured for the first time, this is our most expansive guide to date. It speaks of a country no longer content to follow global dining trends, but increasingly intent on defining them.