| Restaurant | Town | Emirate | Stars | Chef | Hotel |
|---|---|---|---|---|---|
| FZN by Björn Frantzénإف زد إن | Dubai | Dubai | ★★★ | Björn Frantzén | Atlantis The Palm |
| Trèsind Studioتريسيند ستوديو | Dubai | Dubai | ★★★ | Himanshu Saini | The St. Regis Dubai, The Palm |
| Il Ristorante – Niko Romitoإل ريستورانتي نيكو روميتو | Dubai | Dubai | ★★ | Niko Romito | Bulgari Resort Dubai |
| Row on 45رو أون ٤٥ | Dubai | Dubai | ★★ | Jason Atherton | Grosvenor House, a Luxury Collection Hotel |
| STAY by Yannick Allénoستاي يانيك ألينو | Dubai | Dubai | ★★ | Yannick Alléno | One&Only The Palm |
| 11 Woodfire١١ وودفاير | Dubai | Dubai | ★ | Akmal Anuar | standalone |
| Al Muntahaالمنتهى | Dubai | Dubai | ★ | Saverio Sbaragli | Jumeirah Burj Al Arab |
| Dinner by Heston Blumenthalدينر باي هيستون بلومنثال | Dubai | Dubai | ★ | Heston Blumenthal | Atlantis The Royal |
| Erthإرث | Abu Dhabi | Abu Dhabi | ★ | Ali Al Ali | Erth Abu Dhabi |
| Hakkasan Abu Dhabiهاكاسان أبوظبي | Abu Dhabi | Abu Dhabi | ★ | — | Emirates Palace Mandarin Oriental, Abu Dhabi |
| Hakkasan Dubaiهاكاسان دبي | Dubai | Dubai | ★ | — | Atlantis The Palm |
| Hōsekiهوسيكي | Dubai | Dubai | ★ | Masahiro Sugiyama | Bulgari Resort Dubai |
| Jamavar Dubaiجامافار دبي | Dubai | Dubai | ★ | Surender Mohan | not checked |
| La Dame de Pic Dubaiلا دام دو بيك | Dubai | Dubai | ★ | Anne-Sophie Pic | One&Only One Za'abeel |
| Manāoماناو | Dubai | Dubai | ★ | Bo Songvisava | standalone |
| Moonriseمونرايز | Dubai | Dubai | ★ | Solemann Haddad | standalone |
| Orfali Brosأورفلي براذرز | Dubai | Dubai | ★ | Mohammad Orfali | standalone |
| Ossianoأوسيانو | Dubai | Dubai | ★ | Grégoire Berger | Atlantis The Palm |
| Smoked Room Dubaiسموكد روم | Dubai | Dubai | ★ | Dani García | The St. Regis Dubai, The Palm |
| Talea by Antonio Guidaتاليا | Abu Dhabi | Abu Dhabi | ★ | Antonio Guida | Emirates Palace Mandarin Oriental, Abu Dhabi |
| Tasca by José Avillezتاسكا | Dubai | Dubai | ★ | José Avillez | Mandarin Oriental Jumeira, Dubai |
| avatāraأفاتارا | Dubai | Dubai | ★ | Rahul Rana | not checked |
| 99 Sushi Bar & Restaurant Abu Dhabi withdrawn 2026٩٩ سوشي بار | Abu Dhabi | Abu Dhabi | — | — | Four Seasons Hotel Abu Dhabi at Al Maryah Island |
| Sagetsu by Tetsuya withdrawn 2025ساغيتسو | Dubai | Dubai | — | Tetsuya Wakuda | Jumeirah Al Naseem |
| Torno Subito withdrawn 2025تورنو سوبيتو | Dubai | Dubai | — | Massimo Bottura | W Dubai – The Palm |
Tables that have lost a star are kept on file with the year of the change: a demotion is a signal too, particularly for dining rooms inside hotels. The guide covers Dubai and Abu Dhabi only — five of the seven emirates have never been inspected, so their absence here says nothing about what is there.