| Restaurant | Town | Emirate | Stars | Chef | Hotel |
|---|---|---|---|---|---|
| FZN by Björn Frantzén | Dubai | Dubai | ★★★ | Björn Frantzén | Atlantis The Palm |
| Trèsind Studio | Dubai | Dubai | ★★★ | Himanshu Saini | The St. Regis Dubai, The Palm |
| Il Ristorante – Niko Romito | Dubai | Dubai | ★★ | Niko Romito | Bulgari Resort Dubai |
| Row on 45 | Dubai | Dubai | ★★ | Jason Atherton | Grosvenor House, a Luxury Collection Hotel |
| STAY by Yannick Alléno | Dubai | Dubai | ★★ | Yannick Alléno | One&Only The Palm |
| 11 Woodfire | Dubai | Dubai | ★ | Akmal Anuar | — |
| Al Muntaha | Dubai | Dubai | ★ | Saverio Sbaragli | Jumeirah Burj Al Arab |
| Dinner by Heston Blumenthal | Dubai | Dubai | ★ | Heston Blumenthal | Atlantis The Royal |
| Erth | Abu Dhabi | Abu Dhabi | ★ | Ali Al Ali | Erth Abu Dhabi |
| Hakkasan Abu Dhabi | Abu Dhabi | Abu Dhabi | ★ | — | Emirates Palace Mandarin Oriental, Abu Dhabi |
| Hakkasan Dubai | Dubai | Dubai | ★ | — | Atlantis The Palm |
| Hōseki | Dubai | Dubai | ★ | Masahiro Sugiyama | Bulgari Resort Dubai |
| Jamavar Dubai | Dubai | Dubai | ★ | Surender Mohan | — |
| La Dame de Pic Dubai | Dubai | Dubai | ★ | Anne-Sophie Pic | One&Only One Za'abeel |
| Manāo | Dubai | Dubai | ★ | Bo Songvisava | — |
| Moonrise | Dubai | Dubai | ★ | Solemann Haddad | — |
| Orfali Bros | Dubai | Dubai | ★ | Mohammad Orfali | — |
| Ossiano | Dubai | Dubai | ★ | Grégoire Berger | Atlantis The Palm |
| Smoked Room Dubai | Dubai | Dubai | ★ | Dani García | The St. Regis Dubai, The Palm |
| Talea by Antonio Guida | Abu Dhabi | Abu Dhabi | ★ | Antonio Guida | Emirates Palace Mandarin Oriental, Abu Dhabi |
| Tasca by José Avillez | Dubai | Dubai | ★ | José Avillez | Mandarin Oriental Jumeira, Dubai |
| avatāra | Dubai | Dubai | ★ | Rahul Rana | — |
Drawn from the same register as the master tables; verified 27 August 2026.