New iPhone xs maxx for arab emirates is dual sim or no?

All iPhone Xs Max are dual sim capable regardless of region.

Note that the secondary sim is a virtual e-sim (like that of the Apple Watch) for all supported countries except China where it is actually a physical sim.

The carrier used for the second sim must support e-sim setup and activation.

Yes. The eSim in the iPhone Xs will work with supported carriers abroad.

See carriers here: Find wireless carriers that support eSIM - Apple Support

Check the specs on the online Apple Store.

eSIM on new iPhone Xs Max will work abroad USA? eSIM on Apple Watch does not work abroad