Healthcare providers in Abu Dhabi are increasingly expected to maintain accurate, consistent, and meaningful cost data. The Department of Health (DOH) has established clinical costing requirements to help healthcare organizations understand the actual cost of delivering patient care and support a more transparent, value-based healthcare environment. The Abu Dhabi Clinical Costing Guidelines provide practical direction for healthcare providers on how clinical costing should be prepared, calculated, validated, and submitted. The latest Version 2 guidelines were published in January 2026 and became effective in February 2026.