Effective immediately the below information is applicable for passengers travelling to or via Dubai.  

The following entry rules apply to passengers travelling from these countries: 

Algeria, Armenia, Australia, Austria, Azerbaijan, Bahrain, Belgium, Bosnia & Herzegovina, Brazil, Brunei, Bulgaria, Canada, China, Denmark, Estonia, Finland, France, Germany, Hong Kong, Iceland, Indonesia, Ireland, Italy, Japan, Kazakhstan, Kirgizstan, Kuwait, Latvia, Lithuania, Luxembourg, Macedonia, Malaysia, Maldives Islands, Mauritius, Netherlands, New Zealand, Nigeria, Norway, Oman, Poland, Portugal, Saudi Arabia, Serbia, Seychelles, Singapore, Somalia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, United Kingdom, United States (New York, Washington DC, Boston, Chicago, Seattle)
  

• UAE residents have the option to present a negative COVID-19 PCR test certificate that is valid for 96 hours from the date of the test before departure or take the COVID-19 PCR test on arrival in Dubai.
• Tourists must present a negative COVID-19 PCR test certificate that is valid for 96 hours from the date of the test before departure - except for passengers coming from the UK and Germany who have the option to take a COVID-19 PCR test on arrival in Dubai. 
• Transiting passengers from these countries are not required to present a COVID-19 PCR test certificate unless it is mandated by your final destination. 

  
The following entry rules apply to passengers travelling from these countries: 

Afghanistan, Angola, Argentina, Bangladesh, Cambodia, Chile, Cote d’lvoire, Croatia, Cyprus, Czech Republic, Djibouti, Egypt, Eritrea, Ethiopia, Georgia, Ghana, Greece, Guinea, Hungary, India, Iran, Iraq, Israel, Jordan, Kenya, Lebanon, Malta, Moldova, Montenegro, Morocco, Myanmar, Nepal, Pakistan, Philippines, Romania, Russia, Rwanda, Senegal, Slovakia, Somaliland, South Sudan, Sudan, Syria, Tajikistan, Tanzania, Tunisia, Turkmenistan, Uganda, Ukraine, United States (California, Florida, Texas), Uzbekistan, Vietnam, Zambia, Zimbabwe
  

• UAE residents must take two COVID-19 PCR tests: one before departure with a validity of 96 hours from the date of the test, and a second test upon arrival in Dubai.
• Tourists must take two COVID-19 PCR tests: one before departure with a validity of 96 hours from the date of the test, and a second test upon arrival in Dubai.
• Transiting passengers from these countries must have a negative COVID-19 PCR test certificate that is valid for 96 hours from the date of test, as well as any requirements for their final destination.  

  
The test certificates must be for a polymerase chain reaction (PCR) test. Other test certificates including antibody tests and home testing kits are not accepted in Dubai.

If you are taking a test before you depart, you must bring an official, printed certificate in English or Arabic to check in – SMS and digital certificates are not accepted.

The requirement change frequently, kindly check Emirate Airlines page for updated details:
https://www.emirates.com/ae/english/help/covid-19/travel-requirements-by-destination/?dm_i=32A3,139LC,1YADP6,46U02,1