Saudi Arabia is currently issuing permits to foreign pilgrims wishing to perform the Umrah, including the ones from the UAE. Additionally, the Saudi government has also lifted all COVID-related restrictions for international arrivals from essentially all countries including:
Recently, the Ministry of Hajj and Umrah allowed women aged 18 to 65 to perform Umrah without a male guardian or “mahram”, but on the condition that they are a part of a group. They are also required to be vaccinated for one dose (partially vaccinated) and free of any diseases.