From 1 January 2027, every claim priced on Abu Dhabi's Mandatory Tariff is coded in the 2024 ICD-10-CM and CPT sets. The prices have not been published, and the last change of this kind was priced to hold the market flat, which on our reading moves revenue between providers.

When we checked on 17 October 2026, the Shafafiya Prices page, last updated 16 October, listed no 2024 code-set tools and no new price list, and its current tariff files still carry the v2012 label (Shafafiya Prices). Anyone who says today that a given service gains or loses in 2027 is guessing. What is published is the pattern.

The Prices Archive records the tariff moving to the 2018 code sets on 1 July 2021 and to the 2021 code sets on 1 January 2024 (Shafafiya Prices Archive). On our count, each move has put a code set roughly three years old into the tariff, and 1 January 2027 for the 2024 sets keeps that rhythm.

The best guide to how DoH prices a code-set change is its January 2024 methodology for the last one, although the new circular does not say it will be reused (DoH Methodology of Prices, January 2024). DoH set rates to keep overall healthcare spend for the Basic Product constant within plus or minus 1%, kept the prices of codes that did not change, and set out to price only new codes, after identifying 2,095 new CPT and HCPCS codes (same methodology).

New codes were priced from Medicare relative value units (laboratory codes from the Medicare lab fee schedule) at USD 34.8931 per unit, converted at 3.673 dirhams to the dollar and scaled by the 2012 localisation factors. New HCPCS codes and 233 proprietary laboratory analysis codes were left to be negotiated with the payer, and 48 CPT codes with no Medicare value were priced by benchmark (same methodology).

Neutrality was a market target. A provider whose volume sits in codes that are split, deleted or newly created absorbs the repricing; a provider billing stable visit codes may barely notice. On our reading, the 2027 move will redistribute revenue by case mix even if the Basic Product total stays inside the band.

The ICD-10-CM half of the change matters for a different reason. IR-DRGs are mandated for all inpatient and day-case encounters except dental, and the DRG relative weights in the tariff apply solely to the current version of the grouper (DoH Claims and Adjudication Rules V2025.1). The circular does not say whether the grouper or the weights move with the 2024 diagnosis codes. That is the first question a hospital should put into the consultation, because it decides whether the change stays inside outpatient pricing or reaches the inpatient line.

Three days after USO/204, DoH issued Circular USO/205/2026, which hard-closes clinical cost data for Submission Year 02 (2025) on 31 October 2026, disables Shafafiya for further submissions and stops reconciliation reports, so that DoH "can finalize and define the dataset to be used for refining healthcare pricing" (DoH circulars). DoH does not connect the two circulars, and nothing in either says the 2027 prices will draw on that dataset.

On our reading, they belong in the same model: one fixes the codes claims will be priced in, the other fixes the cost evidence DoH says it will use to refine prices. A provider whose 2025 cost data is incomplete on 31 October has no further chance to correct it.

For anyone valuing an Abu Dhabi provider, a 2027 revenue line built on today's codes and today's prices is an assumption until DoH publishes the tools. On our reading, three tests apply. The first is code exposure: the share of tariff revenue in CPT codes the 2024 set adds, deletes or revises.

The second is negotiation exposure: revenue that may sit in codes without a tariff price, which becomes a contract term rather than a schedule. The third is readiness: coders, billing-system code tables and payer contracts able to claim in 2024 codes on 1 January 2027.