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Law No. 23 of 2005 Concerning Health Insurance in the Emirate of Abu Dhabi

Establishes compulsory health insurance in Abu Dhabi for non-national residents and their families: employers and sponsors must provide cover, insurers and providers are regulated by the health authority (now the Department of Health), and violations carry penalties. The DoH publication includes the implementing regulation. In force four months after Official Gazette publication.

Law No. (3) of 2015 Concerning the Regulation of the Real Estate Sector in the Emirate of Abu Dhabi

Abu Dhabi real estate sector law of 10 June 2015, effective six months after Gazette publication: developers must be entered in the Real Estate Development Register, off-plan sales need a project escrow account and Department approval, and off-plan transfers are recorded in official registers; the Abu Dhabi Real Estate Centre lists it as amended by Law No. 2 of 2025.

Federal Decree-Law No. (41) of 2023 Concerning the Regulation of the Accounting and Auditing Profession

Replaces the 2014 auditors law: chartered accountants and firms practising in the UAE, including free-zone practitioners working outside their zone, need a Ministry of Economy professional licence, an economic licence and, for auditing listed companies and funds, SCA accreditation; it imposes due-diligence, insurance and ten-year record-keeping duties, disciplinary fines of AED 10,000 to 1,000,000 and criminal penalties.

Ministerial Decision No. 114 of 2023 on the Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Requires financial statements for corporate tax to be prepared under IFRS, allows IFRS for SMEs where revenue does not exceed AED 50 million, and permits the cash basis of accounting where revenue does not exceed AED 3 million or the FTA approves it in exceptional circumstances.

ADGM Beneficial Ownership and Control Regulations 2022 (consolidated April 2026)

Enacted 14 December 2022 to replace the 2018 regulations, they define a beneficial owner as a natural person owning or controlling 25% or more of an ADGM entity or otherwise controlling it, require every ADGM entity (other than foreign branches) to keep a beneficial-ownership record and file it with the Registrar's central register; amended six times to April 2026.

ADGM Commercial Licensing Regulations 2015

ADGM's former licensing statute, repealed from 28 October 2025 by the Commercial Licensing Regulations 2025 (section 48(4)). It required every person carrying on business in or from ADGM to hold a Registration Authority commercial licence and let the Board make rules on controlled activities, licence conditions and fees.

ADGM Commercial Licensing Regulations 2025

ADGM's licensing statute from 28 October 2025, replacing the 2015 Regulations: no one may carry on a controlled activity in or from ADGM without a Registration Authority licence, licences must be renewed before expiry, and contraventions carry fines up to level 9 on the Fines Scale.

ADGM Companies Regulations 2020 (Consolidated Version)

Enacted 29 April 2020 under Article 6(1) of Abu Dhabi Law No. 4 of 2013, replacing the 2015 regulations: private and public companies, restricted scope companies, directors, shares, accounts and audit, confirmation statements, strike-off and the Registrar's powers. Later amendments require, from 12 July 2021, that non-exempt special purpose companies appoint a licensed Company Service Provider (section 296A).

ADGM Commercial Licensing Regulations (Controlled Activities) Rules 2025(A)

In force from 28 October 2025 under the Commercial Licensing Regulations 2025, the Rules define ADGM's controlled activities: financial, legal, accountancy, audit, company and tax services, single family office activities and any other economic activity carried on by way of business, with exclusions for employees, public functions and cross-border providers.

ADGM Courts, Civil Evidence, Judgments, Enforcement and Judicial Appointments Regulations 2015

Enacted 17 December 2015 under Article 6(1) of Abu Dhabi Law No. 4 of 2013, the Regulations constitute the ADGM Court of First Instance and Court of Appeal, define their jurisdiction (extended in 2023 to Al Reem Island), govern judicial appointments, civil evidence and the enforcement of judgments and orders; amended most recently on 17 October 2025.

ADGM Data Protection Regulations 2021

GDPR-style regime administered by the ADGM Office of Data Protection: data-protection principles, individual rights, controller and processor duties, data protection officers for certain entities, breach notification and a registration requirement for every ADGM entity that processes personal data, renewed annually. Replaced the 2015 regulations with transition periods for existing entities.

ADGM Employment Regulations 2024

Replaces the Employment Regulations 2019 from 1 April 2025 for ADGM-registered employers and their employees, who are exempt from the federal Labour Law; supported by the Employment Regulations (Temporary Work Permit) Rules 2024 and the Employment Regulations (Fees) Rules 2024. The full text is published in the ADGM rulebook hosted by Thomson Reuters.

ADGM Application of English Law Regulations 2015

The regulation that applies English common law, including the rules of equity, directly in ADGM as it stands from time to time, and makes a schedule of English civil statutes applicable in the zone, subject to ADGM's own regulations. The consolidated text is published in the ADGM rulebook hosted by Thomson Reuters.

Federal Decree No. 15 of 2013 Concerning Establishing a Financial Free Zone in the Emirate of Abu Dhabi

Two-article federal decree establishing a financial free zone in Abu Dhabi under the name Abu Dhabi Global Market pursuant to Federal Law No. 8 of 2004, effective on issuance.

ADGM Foundations Regulations 2017

Enacted 14 August 2017 under Article 6(1) of Abu Dhabi Law No. 4 of 2013, the Regulations create the ADGM foundation with any lawful non-charitable objects, a council of at least two councillors, a guardian where no founder survives, and continuance of foreign foundations; later amendments require non-exempt foundations to appoint a licensed Company Service Provider (section 18).

Abu Dhabi Law No. 4 of 2013 Concerning Abu Dhabi Global Market

Establishes the Abu Dhabi Global Market as an independent financial free zone governed by a Board of Directors, creates its three authorities (Registration Authority, Financial Services Regulatory Authority and ADGM Courts) and provides that activities inside ADGM are governed by this law and the ADGM Regulations, with Emirate laws generally not applying. Amended by Law No. 12 of 2020.

ADGM Financial Services and Markets Regulations 2015 (FSMR)

ADGM's primary financial-services statute, modelled on the UK Financial Services and Markets Act 2000: it sets the powers, functions and objectives of the Financial Services Regulatory Authority, the general prohibition on regulated activities without authorisation, market abuse and enforcement, supplemented by the FSRA Rulebooks. Headline record only; the text is in the Thomson Reuters-hosted ADGM rulebook.

ADGM Insolvency Regulations 2022

The 2022 insolvency framework for ADGM companies, modelled on English insolvency law: administration, company voluntary arrangements, receivership, members' and creditors' voluntary liquidation and compulsory winding up, with a licensing regime for insolvency practitioners under the Insolvency Regulations (Insolvency Practitioner) Rules 2022 and related fees rules.

ADGM Registration Authority – Overview of Fees 2025 (Schedule of Fees)

January 2025 schedule consolidating the US-dollar fees the Registration Authority charges under its fees rules for entity registration, commercial licences and renewals, annual filings, data-protection registration and post-incorporation services, for example a USD 17,000 initial registration total for Category A standard entities and a USD 200 commercial licence fee.

ADGM Trusts (Special Provisions) Regulations 2016

Supplements the English law of trusts applied in ADGM through the Application of English Law Regulations 2015 with ADGM-specific provisions, including protection of ADGM-law trusts and dispositions into trust against challenge under foreign forced-heirship or similar rules. The full text is published in the ADGM rulebook hosted by Thomson Reuters.

Cabinet Decision No. 116 of 2022 on the Determination of the Amount of Annual Income Subject to Corporate Tax

Fixes the corporate tax threshold: taxable income not exceeding AED 375,000 is taxed at 0% and taxable income above that amount at 9%, and bars splitting a business to multiply the threshold.

Ajman Free Zone General Guidelines

Summary rulebook published by Ajman Free Zone for licensees: licensing and leasing requirements, permitted activities, compliance with UAE and free zone regulations, and employment conditions (working hours, leave, salary deadlines, gratuity, disputes). Undated; the authority publishes no establishing decree or companies regulations on afz.gov.ae.

Cabinet Resolution No. 96 of 2023 Regarding an Alternative End-of-Service Benefits System

Lets private-sector employers, including free zone employers, opt out of the gratuity system and instead pay monthly contributions into SCA-licensed investment funds: 5.83% of basic salary for employees with under five years' service and 8.33% thereafter, with voluntary employee top-ups and a mandatory capital-guaranteed option. Gratuity accrued before joining is preserved.

Cabinet Resolution No. 134 of 2025 Regarding the Executive Regulations of Federal Decree-Law No. 10 of 2025 Regarding Anti-Money Laundering, and Combating the Financing of Terrorism and Proliferation Financing

The executive regulations of the 2025 AML law, replacing Cabinet Decision No. 10 of 2019. They set the detailed requirements for financial institutions, DNFBPs and VASPs: business and customer risk assessment, standard, simplified and enhanced due diligence, beneficial owner identification, reliance on third parties, wire transfers, record-keeping, compliance officer duties, targeted financial sanctions and suspicious transaction reporting to the FIU.

Cabinet Decision No. 10 of 2019 Concerning the Implementing Regulation of Decree-Law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism and Illegal Organisations

The former executive regulation of the 2018 AML law. It defined the DNFBP categories (including trust and company service providers), set customer due diligence, record-keeping and STR procedures, and was amended in 2022 to add a part on virtual asset service providers. Repealed by Cabinet Resolution No. 134 of 2025.

Federal Decree-Law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism and Illegal Organisations

The former UAE AML/CFT law, in force from October 2018, which first brought designated non-financial businesses and professions under federal AML supervision and goAML reporting. Amended in 2021 and 2024, it was repealed in full by Federal Decree-Law No. 10 of 2025 and is retained here because contracts, policies and guidance still cite it.

Federal Decree-Law No. 26 of 2021 Amending Certain Provisions of Federal Decree-Law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism and Financing of Illegal Organisations

Rewrote large parts of the 2018 AML law: expanded definitions to cover virtual assets, virtual asset service providers and legal arrangements, strengthened FIU and supervisory powers, introduced administrative fines for supervised entities, raised criminal penalties and added Articles 16 bis, 25 bis and 26 bis. Its effect ended when the 2018 law was repealed in 2025.

Cabinet Resolution No. 24 of 2022 Amending Some Provisions of Cabinet Resolution No. 10 of 2019 on the Executive Regulations of Federal Decree-Law No. 20 of 2018 on Combating Money Laundering and the Financing of Terrorism and Illegal Organizations

Replaced the wording of most articles of the 2019 AML implementing regulation, retitled its second chapter and added a new fourth part on Virtual Asset Service Providers, bringing VASPs expressly into the UAE AML regime. Its parent regulation was repealed by Cabinet Resolution No. 134 of 2025, so this amendment is now historical.

Federal Decree-Law No. 10 of 2025 Regarding Anti-Money Laundering, and Combating the Financing of Terrorism and Proliferation Financing

The UAE's principal AML law in 42 articles. It criminalises money laundering, terrorism and proliferation financing, imposes risk assessment, customer due diligence, record-keeping, sanctions-compliance and suspicious-transaction-reporting duties on financial institutions, DNFBPs and virtual asset service providers, creates the Supreme Committee and National Committee architecture, and repeals Federal Decree-Law No. 20 of 2018 (Article 41).

Federal Decree-Law No. (42) of 2023 Concerning Anti-Commercial Fraud

Replaces the 2016 anti-fraud law: criminalises misrepresenting the type, price, origin or characteristics of goods and services and dealing in counterfeit, spoilt or fraudulent products, with imprisonment up to two years and fines of AED 5,000 to 1,000,000, higher for goods affecting health, and gives the Ministry of Economy and local authorities inspection, recall and closure powers.

Federal Decree-Law No. (15) of 2023 Amending Certain Provisions of Federal Law No. (6) of 2018 on Arbitration

Replaces Articles 10, 23, 28 and 33 of the Arbitration Law and adds Article 10 bis: arbitrators must be independent and disclose conflicts, may not sit on the administering institution's governing bodies except under conditions, parties may adopt institutional rules, hearings may be held virtually and proceedings are confidential; effective the day after Gazette publication.

Ministerial Decision No. 82 of 2023 on the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Required taxable persons with revenue above AED 50 million and all Qualifying Free Zone Persons to prepare and maintain audited financial statements; repealed by Ministerial Decision No. 84 of 2025 but still applies to tax periods that began before 1 January 2025.

Ministerial Decision No. 84 of 2025 on Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

For tax periods starting on or after 1 January 2025, requires audited financial statements from taxable persons (other than tax groups) with revenue above AED 50 million and from every Qualifying Free Zone Person, requires tax groups to prepare audited special purpose financial statements, and repeals Ministerial Decision No. 82 of 2023.

Federal Decree-Law No. (51) of 2023 Promulgating the Financial Restructuring and Bankruptcy Law

Replaces the 2016 Bankruptcy Law from 1 May 2024: it creates specialised Bankruptcy Courts supported by a Bankruptcy Department, provides a debtor-led preventive settlement to keep a business trading under an approved plan, a restructuring procedure and a bankruptcy liquidation with distribution to creditors, with trustees and controllers appointed to run and supervise each process.

MoHRE Guide: The Basic Health Insurance Scheme for Private Sector Employees and Domestic Workers (Northern Emirates, from 1 January 2025)

MoHRE's guidance on the Cabinet-approved basic health insurance scheme: from 1 January 2025 employers in Sharjah, Ajman, Fujairah, Ras Al Khaimah and Umm Al Quwain must buy a policy (AED 320 a year) for each private-sector employee and domestic worker before a residence permit is issued or renewed; workers with permits issued before that date are covered on renewal.

Cabinet Decision No. 58 of 2020 Regulating the Beneficial Owner Procedures

The first general UAE beneficial ownership regime. It required mainland and free zone companies (outside the financial free zones) to keep registers of beneficial owners, partners or shareholders and nominee directors and to file them with their registrars within sixty days. Repealed Cabinet Decision No. 34 of 2020 and was itself repealed by Cabinet Decision No. 109 of 2023.

Cabinet Resolution No. 109 of 2023 Regulating the Real Beneficiary Procedures

The current UAE beneficial ownership regime, replacing Cabinet Decision No. 58 of 2020. Companies licensed in the mainland and in non-financial free zones must identify their real beneficiaries (25% ownership or control test, with fallbacks to control and senior management), keep registers of beneficial owners, shareholders and nominee directors, file them with the registrar and update changes within fifteen days.

Ministerial Decision No. 133 of 2023 on Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Sets the conditions for tax-neutral transfers of a whole business or an independent part of it in exchange for shares or other ownership interests, limits other consideration, defines qualifying ownership interests, governs the transfer of tax losses and record keeping, and taxes deferred gains on a later disposal.

Central Bank Board of Directors' Decision No. 59/4/2019 Regarding Procedures for Anti-Money Laundering and Combating the Financing of Terrorism and Illicit Organizations

The Central Bank's entry-point AML regulation for licensed financial institutions. It obliges banks, exchange houses, finance companies and other licensees and their staff to comply with the federal AML law, its regulations and Central Bank instructions, gives the Central Bank inspection powers including unannounced examinations, and provides for administrative sanctions. It cancelled Circular No. 24/2000.

Decretal Federal Law No. (14) of 2018 Regarding the Central Bank and Organization of Financial Institutions and Activities

The 2018 Central Bank law, effective 31 October 2018 and consolidated through six amendments to 2023, which organised the Central Bank, the licensing and supervision of banks and other financial institutions and the conduct of financial activities; the CBUAE Rulebook marks it as repealed by Federal Decree-Law No. 6 of 2025.

Federal Decree-Law No. (6) of 2025 Regarding the Central Bank, Regulation of Financial Institutions and Activities, and Insurance Business

The current Central Bank statute, in force from 16 September 2025: it governs the Central Bank's objectives and governance, makes the Central Bank the licensing authority for financial institutions, financial activities and the insurance sector, and empowers it to set licence conditions and impose administrative penalties; the CBUAE Rulebook records that it repealed Decretal Federal Law No. 14 of 2018.

Federal Decree-Law No. (42) of 2022 Promulgating the Civil Procedure Code

Governs civil and commercial litigation before the onshore federal and local courts: jurisdiction, service of process including electronic service, pleadings and hearings, payment orders, judgments, appeals and cassation, and the enforcement of domestic and foreign judgments and awards; it replaced Federal Law No. 11 of 1992 and the portal records one subsequent amendment.

Federal Law No. (5) of 1985 Concerning the Issuance of the Civil Transactions Law of the United Arab Emirates

The UAE Civil Code of 1985, for forty years the general law of persons, property, obligations, contracts, torts and conflict of laws, with its Book One on personal obligations; repealed by Federal Decree-Law No. 25 of 2025, which replaced it with a new Civil Transactions Law from 1 June 2026.

Federal Decree-Law No. (25) of 2025 Promulgating the Civil Transactions Law

The new UAE Civil Code, in force from 1 June 2026: it repeals the 1985 law and re-enacts the rules on persons, property, obligations, contracts, harmful acts and conflict of laws, lowers the age of majority to 18 Gregorian years, adds pre-contract disclosure duties and framework agreements, updates sale and latent-defect remedies and modernises single-person, non-profit and professional company provisions.

Cabinet Resolution No. 18 of 2022 Concerning the Classification of Private Sector Establishments Subject to the Provisions of the Law Regulating Labour Relations

Sorts MoHRE-registered establishments into three categories that drive work-permit fees and incentives. Category 1 requires full compliance with labour, permit, contract and wage-protection rules plus a merit criterion such as Emiratisation at three times the target; Category 3 is reserved for establishments that breach the law or ignore workforce-diversity policy.

Federal Law No. (3) of 2022 Concerning Regulating Commercial Agencies

Replaces the 1981 agencies law: registered commercial agencies remain reserved to UAE nationals and wholly Emirati-owned companies, with exceptions for public joint stock companies at least 51% Emirati-owned and Cabinet-approved international companies; agencies need a notarised contract registered with the Ministry of Economy, one year's termination notice, a Commercial Agencies Committee for disputes and transitional periods.

Federal Decree-Law No. (32) of 2021 on Commercial Companies

The principal law for onshore UAE companies: it sets out the permitted legal forms (joint liability, limited partnership, LLC, private and public joint stock), incorporation, capital, management, general assemblies, accounts and audit, conversion, merger and liquidation, and leaves national-participation requirements to the Cabinet's strategic-impact regime.

Federal Decree-Law No. (20) of 2025 Amending Certain Provisions of Federal Decree-Law No. (32) of 2021 on Commercial Companies

Replaces Articles 3, 5, 8, 9, 14, 17, 32, 76, 78, 85, 105, 118, 208, 266 and 275 of the Commercial Companies Law and adds Article 15 bis: permits single-person and non-profit companies, classes of LLC shares with different rights, transfer of a company's registration between mainland and free zones, and covers free-zone branches operating onshore.

Cabinet Resolution No. (102) of 2022 Concerning the List of Administrative Penalties for Acts Committed in Violation of Federal Decree-Law No. (32) of 2021 Concerning Commercial Companies

Sets the schedule of administrative penalties for breaches of the Commercial Companies Law and its implementing decisions, escalating from written warning to fines, temporary closure and licence suspension or revocation, applied by the Ministry of Economy, the SCA or the local licensing authority, with a 30-day grievance right; it repeals Cabinet Resolution No. 78 of 2022.

Cabinet Resolution No. (78) of 2022 Issuing the List of Administrative Penalties for the Acts Committed in Violation of the Provisions of Federal Law No. (32) of 2021 Concerning Commercial Companies

The first administrative-penalty list issued under the 2021 Commercial Companies Law, applying to onshore companies, foreign companies, branches and representative offices and excluding free-zone companies; it was replaced within three months by Cabinet Resolution No. 102 of 2022, which expressly repeals it.

Cabinet Resolution No. (107) of 2022 Promulgating the Executive Regulations of Federal Decree-Law No. (37) of 2021 Concerning the Commercial Register

Details the national Economic Register kept by the Ministry of Economy, which holds commercial-register data plus trademark, commercial-agency, patent and design records and assigns each establishment an Economic Register Number; local and free-zone authorities must link their register data instantaneously or within three working days, correct entries within three days, and give one month's notice before deregistration.

Federal Decree-Law No. (37) of 2021 Concerning the Commercial Register

Requires every person or entity carrying on an economic activity in the UAE, including companies, sole establishments, foreign branches, professional practices and free-zone businesses, to be entered in the commercial register of its licensing authority, and obliges the Ministry of Economy to keep a national Economic Register fed by those registers, with administrative penalties for breaches.

Federal Decree-Law No. (50) of 2022 Promulgating the Commercial Transactions Law

The UAE Commercial Code: defines merchants and commercial activities, including those conducted through technological means, the commercial books merchants must keep, business assets, trade names and unfair competition, commercial obligations, guarantees, interest, commercial sales and commercial papers, replacing Federal Law No. 18 of 1993.

Federal Decree-Law No. (36) of 2023 Regarding Regulating Competition

Replaces the 2012 competition law: prohibits restrictive agreements such as price-fixing and market sharing, abuse of a dominant position and economic dependency, and requires prior notification to the Ministry of Economy of mergers and acquisitions that meet Cabinet-set thresholds, with fines from AED 100,000 up to 10% of annual UAE turnover and penalties for failure to notify.

Cabinet Resolution No. (59) of 2026 Concerning the Executive Regulations of Federal Decree-Law No. (36) of 2023 Regarding Regulating Competition

The 33-article executive regulations of the Competition Law: indicators of dominance, the economic-concentration notification file, formal and substantive review stages and notices to the parties, exemption requests, objections, complaints and their examination, coordination between the Ministry and sector regulators, and settlement; it repeals Cabinet Resolution No. 37 of 2014 and applies three months after Gazette publication.

Cabinet Resolution No. (105) of 2026 Regarding the Fees Prescribed for the Implementation of Federal Decree-Law No. (36) of 2023 Regarding the Regulation of Competition

Prescribes the Ministry of Economy fees under the Competition Law: AED 5,000 for each exemption application (restrictive agreements, dominance, economic dependency, predatory pricing), 0.02% of the parties' aggregate annual sales capped at AED 150,000 for an economic-concentration application, AED 1,500 to object to a concentration and AED 500 for a grievance, refundable if upheld.

Cabinet Resolution No. (3) of 2025 Regarding the Ratios Related to the Implementation of Federal Decree-Law No. (36) of 2023 Regarding Regulating Competition

Sets the economic-concentration notification thresholds under the Competition Law: a transaction must be notified to the Ministry of Economy where the parties' combined annual sales in the relevant UAE market exceeded AED 300,000,000 in the last financial year or their combined share exceeded 40% of that market; it also fixes related ratios used by the law.

Federal Law No. (15) of 2020 on Consumer Protection

Replaces the 2006 consumer law: guarantees consumers safety, accurate information, privacy and compensation, imposes labelling, pricing, invoicing, warranty and repair-replace-refund duties on suppliers, advertisers and agents including UAE-registered e-commerce sellers, creates a Supreme Committee for Consumer Protection and punishes breaches with up to two years' imprisonment and fines of AED 10,000 to 2,000,000.

Federal Decree-Law No. (38) of 2021 on Copyright and Neighbouring Rights

Replaces the 2002 copyright law: protects books, music, audiovisual and artistic works and software while excluding ideas and official documents, grants authors economic rights for life plus 50 years and perpetual moral rights, licenses collective management bodies through the Ministry of Economy and provides court orders, customs seizure, imprisonment and fines against infringement.

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Imposes federal corporate tax on the taxable income of UAE companies and businesses at 0% up to a Cabinet-set threshold and 9% above it, with 0% on the qualifying income of Qualifying Free Zone Persons, exemptions for government and public-benefit entities, and an enabling clause for a 15% top-up tax on multinational groups.

Federal Decree-Law No. 60 of 2023 Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Adds the definitions of Top-up Tax and Multinational Enterprise to the Corporate Tax Law, authorises the Cabinet to impose a top-up tax on multinational enterprises aimed at a 15% effective rate, and rewrites Article 65 on sharing tax revenue between federal and local governments.

Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Lists the administrative penalties for corporate tax violations: AED 10,000 for failing to keep records (AED 20,000 on repeat), AED 500 per month rising to AED 1,000 for late returns, and, since Cabinet Decision No. 10 of 2024 took effect on 1 March 2024, AED 10,000 for late tax registration.

Federal Tax Authority Decision No. 3 of 2024 on the Timeline specified for Registration of Taxable Persons for Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

Sets the deadlines for corporate tax registration: existing resident companies by dates tied to the month their licence was issued, newly incorporated resident juridical persons within three months of incorporation, and natural persons in business above the threshold by 31 March of the following year.

Federal Decree-Law No. (31) of 2021 Promulgating the Crimes and Penalties Law

The UAE Penal Code replacing Federal Law No. 3 of 1987 from 2 January 2022; it defines the offences and penalties that touch business, including fraud, breach of trust and forgery, and under Article 66 makes companies criminally liable, with fines up to AED 5,000,000 and confiscation, for crimes committed on their behalf by representatives, directors or agents.

Federal Decree-Law No. 34 of 2021 on Countering Rumors and Cybercrimes

The UAE cybercrime law, replacing the 2012 law. It criminalises unauthorised access to systems and data, electronic fraud and forgery, online defamation, spreading rumours and false news, misuse of personal data and unlicensed online financial or crypto promotion, with imprisonment and fines up to the millions of dirhams. The legislation portal records one amendment without naming it.

Law No. (20) of 2021 Establishing the Department of Economy and Tourism in the Emirate of Dubai

Creates the Dubai Department of Economy and Tourism as the government department that plans, regulates and promotes the Emirate's economy and tourism, transferring the functions, staff and budgets of the former Department of Economic Development and DTCM; in force on Gazette publication.

Law No. (16) of 2021 Establishing the Dubai Integrated Economic Zones Authority

Creates the Dubai Integrated Economic Zones Authority (DIEZA), owned by the Investment Corporation of Dubai, as legal successor to the Dubai Silicon Oasis Authority and Dubai Airport Free Zone Authority, overseeing those zones and granting licensees a renewable 50-year exemption from taxes and capital-transfer restrictions; in force 1 January 2022.

Dubai Integrated Economic Zones Authority Implementing Regulations 2023

Company regulations made under Law No. (16) of 2021 for free zone companies (FZCO, PLC) and branches in the Dubai Integrated Economic Zones (Dubai Silicon Oasis and Dubai Airport Free Zone): incorporation, licensing, share capital, directors, meetings, audit, mergers, winding up and the Registrar's registers and powers; issued 27 January 2023 and in force on issuance.

Arbitration Law, DIFC Law No. 1 of 2008

UNCITRAL Model Law based statute governing arbitrations seated in the DIFC and the recognition and enforcement of arbitral awards by the DIFC Courts, as amended in 2013 to clarify the Courts' jurisdiction over arbitration agreements and awards.

Companies Law, DIFC Law No. 5 of 2018

Governs the incorporation and running of DIFC companies: private companies (one to fifty shareholders) and public companies, directors' duties, shares and capital, accounts and audit, mergers, recognised foreign companies and transfers of incorporation, with the Registrar of Companies as regulator. Consolidated March 2022.

DIFC Companies Regulations 2018

Made under Article 151 of the Companies Law 2018, the Regulations set the procedures for incorporation, articles of association, share allotments and transfers, registers of directors and secretaries, mergers, accounts and audit, recognised companies, transfers of incorporation, fees and the public register.

Contract Law, DIFC Law No. 6 of 2004

The DIFC's general law of contract, modelled on international principles: formation, validity, interpretation, performance, non-performance and remedies for contracts governed by DIFC law, read together with the Implied Terms in Contracts and Unfair Terms Law 2005. Consolidated to 2024.

DIFC Court Law, DIFC Law No. 10 of 2004

The DIFC statute that constituted the DIFC Court as a Court of First Instance and a Court of Appeal, fixed the minimum bench and set the powers, procedures and administration of the courts. Consolidated March 2022; superseded by Dubai Law No. 2 of 2025 and now listed by DIFC under Past Laws.

Dubai Law No. 2 of 2025 Concerning Dubai International Financial Centre Courts

Consolidates the DIFC Courts' constitution and jurisdiction into one Dubai law: Court of Appeal, Courts of First Instance and Small Claims Tribunal, exclusive jurisdiction over DIFC bodies and establishments, opt-in jurisdiction by express written agreement, an Enforcement Judge and enforcement of foreign judgments and awards. Supersedes DIFC Law No. 10 of 2004 and Dubai Law No. 12 of 2004.

Data Protection Law, DIFC Law No. 5 of 2020

GDPR-aligned statute replacing the 2007 law: it sets lawful bases for processing, data subject rights, controller and processor duties, breach notification, data protection officers for high-risk processing, restrictions on transfers out of the DIFC and the powers and fines of the Commissioner of Data Protection. Consolidated July 2025.

DIFC Data Protection Regulations (Consolidated Version No. 2, in force 1 September 2023)

Made under the Data Protection Law 2020, the Regulations detail records of processing, notifications to the Commissioner, complaints, fines, personal data breaches, digital marketing and communications and autonomous or AI-based systems, with appendices of fees, standard notices and the list of adequate jurisdictions for transfers.

Employment Law, DIFC Law No. 2 of 2019

Repeals and replaces the Employment Law 2005 for employers and employees based in or ordinarily working in the DIFC: contracts, working time, leave, discrimination, termination, penalties for late payment and the Article 66 workplace savings regime that replaced end-of-service gratuity. Enacted 30 May 2019, in force 90 days later; Consolidated Version No. 5, July 2025.

DIFC Employment Regulations 2022 (Qualifying Scheme requirements under Article 66 of the Employment Law) – Consolidated Version No. 3

Made under Articles 9(1) and 66 of the Employment Law 2019, the Regulations set the conditions a workplace savings scheme must meet to be a Qualifying Scheme, deem the DIFC Employee Workplace Savings Plan (DEWS) qualifying, regulate supervisory bodies, contributions, transfers and certificates of compliance or exemption, and fix fines on employers who breach Article 66.

Federal Decree No. 35 of 2004 to Establish a Financial Free Zone in Dubai (Dubai International Financial Centre)

Two-article federal decree establishing a financial free zone in the Emirate of Dubai named the Dubai International Financial Centre, pursuant to Federal Law No. 8 of 2004, and directing publication in the Official Gazette.

DIFC Family Arrangements Regulations 2023

Made under the Companies, Foundations, partnership and Operating Laws, the Regulations repeal the Single Family Office Regulations and set up the Family Business Register, a licensing regime for Family Offices (minimum USD 50 million net assets) with a list of permitted services, certification and accreditation of family-business advisers, private register options and arbitration for family entities.

Foundations Law, DIFC Law No. 3 of 2018

Creates the DIFC foundation as a separate legal person with definite, feasible and lawful objects (charitable or not), managed by a council of at least two members, with a guardian where objects are charitable or specified non-charitable, registered and licensed by the Registrar. Consolidated Version No. 3, March 2024.

Insolvency Law, DIFC Law No. 1 of 2019

Repeals and replaces the Insolvency Law 2009 and provides for rehabilitation of distressed DIFC companies (including an administration regime), company voluntary arrangements, receivership and winding up, and for the registration and supervision of insolvency practitioners. Consolidated Version No. 3, July 2025.

DIFC Insolvency Regulations 2019 (Consolidated Version No. 2, in force 8 March 2024)

Made under Article 127 of the Insolvency Law 2019, the Regulations set the procedures for voluntary arrangements, rehabilitation plans, moratoria, receiverships and winding up, the registration requirements for insolvency practitioners, and special rules for financial-market and protected cell companies.

Intellectual Property Law, DIFC Law No. 4 of 2019

Provides DIFC-level protection and enforcement for patents, utility certificates, industrial drawings, copyright, trade marks and trade secrets registered or protected under UAE federal law, creates a Commissioner of Intellectual Property with powers to impose fines, and is supplemented by the Intellectual Property Regulations 2021.

Dubai Law No. 12 of 2004 in respect of the Judicial Authority at Dubai International Financial Centre (as amended by Law No. 16 of 2011)

The former Judicial Authority Law that gave the DIFC Courts exclusive jurisdiction over civil and commercial matters connected with the Centre and, after the 2011 amendment, allowed any parties to opt in by a specific written agreement. Superseded by Dubai Law No. 2 of 2025; listed by DIFC under Past Dubai Laws.

Dubai Law No. 5 of 2021 Concerning the Dubai International Financial Centre

Replaces Dubai Law No. 9 of 2004 as the governing statute of the DIFC: it confirms the Centre's financial and administrative independence, creates the President and Higher Board, and sets the mandates of the DIFC Authority, the DFSA and the DIFC Courts, with the DFSA alone regulating financial services.

Law of Obligations, DIFC Law No. 5 of 2005

Codifies the DIFC's non-contractual obligations: negligence and other torts, misrepresentation, breach of confidence, agency, bailment, fiduciary duties and unjust enrichment, providing the common-law style framework that fills the gaps left by the Contract Law. Consolidated to 2024.

Leasing Law, DIFC Law No. 1 of 2020

Governs leases of commercial, retail and residential premises within the DIFC: lease registration, landlord and tenant rights and obligations, security deposits held under a Registrar scheme, termination and the DIFC Courts' jurisdiction over lease disputes, displacing Dubai RERA rules inside the Centre.

DIFC Leasing Regulations 2023 (Consolidated Version, in force 22 February 2023)

Made under Article 9 of the Leasing Law 2020, the Regulations explain how the Law applies to leases entered into before it commenced, when the security-deposit provisions (Articles 24 to 29) attach to pre-existing residential leases, and the penalties for offences under the Law and Regulations.

Non Profit Incorporated Organisations Law, DIFC Law No. 6 of 2012

Allows associations, industry bodies and other non-profit organisations to incorporate in the DIFC as Non Profit Incorporated Organisations with a charter, members and a governing body, under the Registrar of Companies, with the Non Profit Incorporated Organisations Regulations setting the application, reporting and fee rules.

Operating Law, DIFC Law No. 7 of 2018

Requires any person operating or conducting business in or from the DIFC to be registered under a prescribed law and to hold a valid licence or permission, and sets out the Registrar of Companies' objectives, inspection and direction powers, censures and the schedule of fines. Consolidated March 2024.

DIFC Operating Regulations 2018 (Consolidated Version No. 4, in force 15 October 2026)

Made under Article 46 of the Operating Law, the Regulations govern issue and renewal of commercial and operating licences, restricted, short-term and qualified retail licences and permissions, naming rules, registered offices, auditor registration, fines and objections, and the fees payable to the Registrar and the DIFC Authority.

DIFC Prescribed Company Regulations 2026 (Consolidated Version No. 5)

Made under Articles 132 and 151 of the Companies Law 2018, the Regulations let eligible applicants incorporate or continue a DIFC Prescribed Company limited to holding-company activity, with reduced fees (USD 100 incorporation, USD 1,000 licence, USD 300 confirmation statement) and exemptions for crowdfunding and structured-financing structures; no fund may be established without DFSA authorisation. Replaces the 2024 version.

Real Property Law, DIFC Law No. 10 of 2018

Establishes the DIFC's own land registry and title system: registration of freehold and leasehold interests, mortgages, easements and off-plan sales within the Centre, the Registrar of Real Property's powers and the transfer and registration fee regime detailed in the Real Property Regulations.

DIFC Real Property Regulations (Consolidated Version No. 4, in force 10 April 2026)

Made under Article 175 of the Real Property Law 2018, the Regulations set the freehold transfer fee on transfers of real property interests and of indirect interests (shares in property-holding entities), mortgage registration fees, other prescribed fees and penalties, and the Registrar's assessment, inspection and enforcement powers.

Regulatory Law, DIFC Law No. 1 of 2004

The cornerstone DFSA statute: it establishes the Dubai Financial Services Authority, its Board and the Financial Markets Tribunal, prohibits financial services in or from the DIFC without authorisation, and provides for supervision, enforcement, auditor registration and registration of designated non-financial businesses and professions. The DFSA copy is consolidated to August 2014; later amendments appear in the DFSA rulebook.

Trust Law, DIFC Law No. 4 of 2018

Repeals and replaces the Trust Law 2005 and governs the creation, variation and termination of trusts in the DIFC, the duties and powers of trustees and the rights of beneficiaries, and gives the DIFC Courts jurisdiction over DIFC trusts and certain foreign trusts. Consolidated Version No. 3, March 2024.

DIFC Ultimate Beneficial Ownership Regulations 2018 (Consolidated Version No. 2, in force 8 March 2024)

Made under Article 46 of the Operating Law, the Regulations require DIFC companies, partnerships, non-profits and foundations to identify, record and file their ultimate beneficial owners at a 25% ownership or control threshold, oblige nominee directors to disclose their status and set deadlines for updating the register and notifying the Registrar.

DIFC Variable Capital Company Regulations 2026

Made under Articles 132 and 151 of the Companies Law 2018, the Regulations create the Variable Capital Company, a private company with segregated or incorporated cells whose assets and liabilities are ring-fenced from each other; available to registered persons generally and to DFSA-authorised firms only with DFSA permission, except for crowdfunding, fund and family-office asset-holding.

DMCCA Company Regulations 2024 [Amended] (updated 2 January 2025)

Current DMCC company regulations issued 10 October 2024 under Law No. (3) of 2020 and updated 2 January 2025, replacing the 2020 regulations: incorporation, share capital, officers, accounts and audit, transfers, striking off and winding up of DMCC companies and branches, with transitional provisions for companies formed under the previous regulations.

DMCCA Foundations Regulations 2026

New regulations issued by DMCCA under Law No. (3) of 2020 creating a foundations regime in the DMCC free zone: registration, charter, council, beneficiaries, asset management, compliance duties, penalties, striking off and dissolution. They come into force on an effective date notified by DMCCA; DMCC announced the regime on 23 September 2026.

Law No. (3) of 2020 Concerning the Dubai Multi Commodities Centre

Dubai law of 14 February 2020 constituting the DMCC Authority as supervisor of the DMCC free zone with power to set licensing rules and register and inspect businesses; permits companies and sole proprietorships owned by UAE or foreign nationals with a renewable 50-year tax exemption and customs relief. In force on Gazette publication.

Cabinet Resolution No. 71 of 2024 Regulating Violations and Administrative Penalties Imposed on Violators of Measures for Confronting Money Laundering and Combating Financing of Terrorism Subject to the Control of the Ministry of Justice and Ministry of Economy

Sets the schedule of administrative fines for DNFBPs supervised by the Ministry of Justice and the Ministry of Economy (lawyers, notaries, auditors, accountants, real estate brokers, dealers in precious metals and stones, and corporate service providers) that breach AML/CFT measures. Fines range from AED 50,000 to AED 1,000,000 per violation, doubled for repetition, replacing the 2021 unified list.

Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises

Introduces the UAE domestic minimum top-up tax under the OECD Pillar Two framework for constituent entities of multinational groups with consolidated revenue of EUR 750 million or more in at least two of the previous four fiscal years, applying to fiscal years beginning on or after 1 January 2025.

Cabinet Resolution No. 106 of 2022 Concerning the Executive Regulations of Federal Decree-Law No. 9 of 2022 on Domestic Workers

Implements the Domestic Workers Law: recruitment offices need an annually renewed licence backed by an AED 500,000 bank guarantee and must complete medical and background checks and refund fees if a worker fails probation; contracts use Ministry forms; wages run through the wage protection system; workers get at least 12 hours' daily rest and one weekly rest day.

Federal Decree-Law No. 9 of 2022 Concerning Domestic Workers

Governs the employment of domestic workers in the UAE: Ministry-approved fixed-term contracts (normally two years), wage payment timelines, weekly rest, annual and sick leave, employer duties for housing, meals and medical costs, and licensing of recruitment agencies, which may not charge workers fees. Replaced Federal Law No. 10 of 2017; the portal records two amendments.

Law No. (10) of 2015 Concerning the Dubai Aviation City Corporation

Re-establishes the Dubai Aviation City Corporation, the authority behind the Dubai South (Dubai World Central) free zone, as a commercially managed public body, sets its objectives and governance and provides the free zone's customs and tax exemptions while limiting application of certain municipal and economic-department rules; in force on Gazette publication.

Law No. (6) of 2023 Establishing the Dubai Business Registration and Licensing Corporation

Establishes a corporation affiliated with the Department of Economy and Tourism to streamline business registration and licensing in Dubai, introducing a Unified Business Number and a central database of economic establishments that includes free zone companies; in force on Gazette publication.

Law No. (13) of 2011 Regulating the Conduct of Economic Activities in the Emirate of Dubai

Framework for licensing economic activities in Dubai: permitted legal forms, licence terms and renewals, penalties, and the position of free zone companies, which are outside the definition of Business but may be authorised by the economic department to operate and open branches in Dubai; in force on Gazette publication.

Law No. (8) of 2007 Concerning Escrow Accounts for Real Estate Development in the Emirate of Dubai

Requires developers selling off-plan units to be registered and licensed and to deposit buyers' payments in a separate escrow account per project managed by an accredited agent, with a 5% retention after completion, depositor protection if a project stalls and penalties for breach; in force on Gazette publication.

Regulation No. (3) of 2006 Determining Areas for Ownership by Non-UAE Nationals of Real Property in the Emirate of Dubai

Designates, by plot number across 23 Dubai areas shown on Land Department maps, where non-UAE nationals may hold freehold ownership without time limit or usufruct and leasehold rights up to 99 years, with one Nad Al Sheba plot limited to usufruct or leasehold; in force on Gazette publication.

Law No. 11 of 2013 Concerning Health Insurance in the Emirate of Dubai

Makes health insurance compulsory for nationals, residents and visitors in Dubai. Employers must insure workers at their own cost, may not pass it on, and must keep cover valid; a policy is required to issue or renew residence permits. Fines run from AED 500 to 150,000, doubled for repeat offences. Implemented by DHA Administrative Resolution No. 78 of 2022.

Law No. (13) of 2008 Regulating the Interim Property Register in the Emirate of Dubai

Requires off-plan sales and other dispositions of real property to be recorded in an Interim Property Register before transfer to the main Register, voids unregistered transactions, and obliges developers to hold the land and obtain approvals before selling off-plan and to register completed units in purchasers' names; in force on Gazette publication.

Law No. (6) of 2019 Concerning Ownership of Jointly Owned Real Property in the Emirate of Dubai

Governs ownership, management and maintenance of jointly owned buildings and plots: common areas and units, owners committees, service and usage charges, title documents, insurance and disputes before the Rental Disputes Settlement Centre; replaces Law No. 27 of 2007 and takes effect 60 days after Gazette publication.

Law No. (7) of 2006 Concerning Real Property Registration in the Emirate of Dubai

Makes the Land Department the sole registrar of real property rights in Dubai and gives the Property Register conclusive effect absent fraud; Article 4 limits ownership to UAE and GCC nationals and their companies, while non-UAE nationals may hold freehold or up to 99-year leasehold rights in areas designated by the Ruler.

Decree No. 43 of 2013 On Determining the Increase in the Real-Estate Rentals in the Emirate of Dubai

Caps rent increases on renewal by reference to the average market rent: no increase where the rent is up to 10% below market, rising through bands of 5%, 10% and 15% to a maximum 20% where the rent is more than 40% below market; effective on its issue date of 18 December 2013.

Law No. (26) of 2007 Regulating the Relationship between Landlords and Tenants in the Emirate of Dubai

Framework for leasing property in Dubai: contract requirements and RERA registration, rent increase limits, grounds and notice for eviction, duties of landlords and tenants, subletting and the dispute tribunal; takes effect 60 days after Gazette publication and is amended by Law No. 33 of 2008.

Law No. (33) of 2008 Amending Law No. (26) of 2007 Regulating the Relationship between Landlords and Tenants in the Emirate of Dubai

Replaces Articles 2, 3, 4, 9, 13, 14, 15, 25, 26, 29 and 36 of the tenancy law: twelve months' notice through a notary public or registered mail for end-of-lease evictions, 90 days' notice to change renewal terms including rent, and tribunal power to set fair rent by reference to RERA criteria; in force on Gazette publication.

Law No. 4 of 2022 Regulating Virtual Assets in the Emirate of Dubai

Establishes the Dubai Virtual Assets Regulatory Authority (VARA) as a public corporation affiliated with the Dubai World Trade Centre Authority and empowers it to license, regulate and supervise virtual asset activities and service providers across all zones of the Emirate, including special development zones and free zones, but excluding the DIFC. Effective on publication in the Official Gazette.

Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

Sets the e-invoicing roll-out: pilot from 1 July 2026; businesses with revenue of AED 50 million or more appoint an Accredited Service Provider (by 30 October 2026 under Ministerial Decision No. 66 of 2026) and go live by 1 January 2027; smaller businesses appoint by 31 March 2027 and go live by 1 July 2027; government entities by October 2027.

Cabinet Decision No. 106 of 2025 on the Violations and Administrative Penalties Resulting from the Violation of the Legislation Regulating the Electronic Invoicing System

Fixes the penalties for e-invoicing breaches: AED 5,000 for each month of delay in implementing the system, including failing to appoint an Accredited Service Provider on time, and AED 100 per electronic invoice or credit note not issued and transmitted on time, capped at AED 5,000 per calendar month.

Ministerial Decision No. 197 of 2026 Amending Certain Provisions of Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System

From 1 October 2026 revises the e-invoicing system decision: replaces the Accredited Service Provider definition, adds Tax Group and Taxable Person definitions, deletes the System Failure definition, replaces Article 4 on exclusions, Article 6(5) and Article 11, and repeals Article 12.

Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System

Defines the scope of the Electronic Invoicing System: every person conducting business in the UAE must issue and transmit electronic invoices and credit notes through an Accredited Service Provider, which issuers and recipients must both appoint, with exclusions for sovereign government activities, certain airline services and exempt or zero-rated financial services; amended by Ministerial Decision No. 197 of 2026.

Ministerial Decision No. 66 of 2026 Amending Certain Provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

Replaces paragraph (a) of Article 5(1) of the implementation decision: businesses with annual revenue of AED 50 million or more now have until 30 October 2026 to appoint an Accredited Service Provider, while the 1 January 2027 go-live date for that group is unchanged; in force the day after publication.

Cabinet of Ministers Resolution No. 57 of 2020 Concerning Economic Substance Requirements

Requires UAE licensees carrying on nine Relevant Activities (banking, insurance, fund management, lease-finance, headquarters, shipping, holding company, intellectual property, distribution and service centre) to meet an economic substance test and file an annual notification and report within 12 months of year end, for financial years from 1 January 2019; replaced Cabinet Resolutions No. 31 and No. 58 of 2019.

Federal Decree-Law No. (46) of 2021 on Electronic Transactions and Trust Services

Replaces the 2006 e-commerce law: electronic documents, signatures and seals cannot be denied legal effect merely because they are electronic; trust service providers must be licensed by TDRA, with an additional qualified status for qualified electronic signatures and seals; and the Cabinet may bring transactions or documents into or out of the law's scope.

Cabinet Resolution No. 28 of 2023 on the Executive Regulations of Federal Decree-Law No. 46 of 2021 on Electronic Transactions and Trust Services

Implements the 2021 electronic transactions law: licensing conditions and obligations for trust service providers, technical and security standards for electronic signatures, seals, time stamps and electronic delivery, the national trust list, and the procedures for recognising foreign certificates and for suspending or revoking licences.

Cabinet Resolution No. 52 of 2024 Concerning the Administrative Penalties for Violating the Provisions of Federal Decree-Law No. 46 of 2021 Concerning Electronic Transactions and Trust Services and its Executive Regulations

Lists the violations and administrative fines for trust service providers and other persons breaching the electronic transactions law and its executive regulations, such as operating without a licence, failing security or audit obligations, or misusing certificates, and sets the escalation for repeat violations.

Federal Law No. 9 of 2006 Concerning the Population Register and the Identity Card

Creates the federal population register and unified identity number, requires citizens and residents aged fifteen and over to hold an identity card, bars employers and institutions from accepting anyone without one, and sets fines and imprisonment for false information and misuse of register data. Amended in 2015, 2017 and 2019 according to the Ministry of Justice database.

Ministerial Resolution No. 279 of 2022 Monitoring Mechanisms of Emiratisation Rates in the Private Sector and Contributions Imposed on Non-Compliant Establishments

Requires MoHRE-registered establishments with 50 or more workers to raise the Emirati share of skilled jobs by 2 percentage points a year, reaching 10% by 2026. Non-compliant establishments pay AED 6,000 per month for each Emirati not hired from January 2023, rising by AED 1,000 each year, and face work-permit suspension and downgrade to Category 3 after two years.

Ministerial Resolution No. 455 of 2023 Concerning the Process for Implementing the Emiratisation Targets for Private Sector Establishments that Employ between 20 and 49 Employees in Selected Economic Activities

Extends Emiratisation to establishments with 20 to 49 employees in 14 selected economic activities: at least one Emirati must be employed in 2024 and a second in 2025. Missing the target costs AED 96,000 for 2024 and AED 108,000 for 2025, payable in instalments, with penalties for sham Emiratisation and a right of appeal to the Ministry's grievance committee.

Cabinet Resolution No. 65 of 2022 Issuing the Executive Regulations of Federal Decree-Law No. 29 of 2021 Concerning the Entry and Residence of Foreigners

The visa rulebook: defines every entry permit and residence category, including Golden residence for investors, entrepreneurs, talents, scientists, students and humanitarian workers, Green residence for investors/partners, skilled workers, self-employed and freelancers, plus student, remote-work, retiree, property-owner and family permits, and the later-added Blue residency (Article 77 bis). Repealed the 1997 regulations and the 2021 Golden residence resolution.

Federal Decree-Law No. 29 of 2021 Concerning Entry and Residence of Foreigners

The framework immigration law replacing Federal Law No. 6 of 1973: passport, visa and approved-port requirements, ICP's power to issue, renew and cancel residence permits of the types set by the Executive Regulation, family sponsorship, the duty to leave when a permit lapses, fines from AED 50,000 for employing or harbouring foreigners unlawfully, and overstay fines, deportation and re-entry bans.

Cabinet Decision No. 98 of 2024 Amending Certain Provisions of Cabinet Decision No. 57 of 2020 Concerning Economic Substance Requirements

Amends the Economic Substance Regulations so that notification and reporting requirements no longer apply to financial years ending after 31 December 2022; according to the Ministry of Finance announcement, companies remain liable for penalties the FTA imposed for earlier years. The Ministry has published the announcement but not the decision text.

Ministerial Decision No. 100 of 2020 on the Issuance of Directives for the Implementation of the Provisions of the Cabinet Decision No. 57 of 2020 Concerning Economic Substance Requirements

Issues the binding guidance for applying the Economic Substance Regulations: which entities and activities are covered, how the directed-and-managed test, core income-generating activities and outsourcing rules work, when a licensee is exempt, and a schedule explaining each Relevant Activity; repeals and supersedes Ministerial Decision No. 215 of 2019.

Federal Decree-Law No. (35) of 2022 Promulgating the Law of Evidence in Civil and Commercial Transactions

Sets the rules of proof in civil and commercial disputes: official and customary written instruments, electronic records and signatures, witness testimony, oaths, expert evidence, inspection and presumptions, gives remote evidentiary proceedings the same force as in-person ones and admits certain evidence obtained abroad; it replaced Federal Law No. 10 of 1992.

Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

Set the excise goods and rates applied from 1 December 2019 to 31 December 2025: tobacco and tobacco products, electronic smoking devices and their liquids and energy drinks at 100%, carbonated drinks and sweetened drinks at 50%, with the method of calculating the excise price; repealed by Cabinet Decision No. 197 of 2025 from 1 January 2026.

Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price

Replaces Cabinet Decision No. 52 of 2019 from 1 January 2026: keeps 100% excise on tobacco, e-smoking products and energy drinks, and moves sweetened drinks to a volumetric tax by sugar content (AED 0.79 per litre at 5 to under 8 grams per 100 ml, AED 1.09 at 8 grams or more, zero below 5 grams or artificial sweeteners only).

Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax

Implements the Excise Tax Law: registration and deregistration, tax liability and the person responsible, designated zones and warehouse keepers, exemptions, calculation of the excise price, tax returns, payment and refunds; consolidated text as amended by Cabinet Decisions No. 108 of 2023 and No. 198 of 2025.

Federal Decree-Law No. 7 of 2017 on Excise Tax

Imposes excise tax on goods the Cabinet designates as excise goods (tobacco, energy and carbonated drinks, sweetened drinks, electronic smoking devices and liquids) on their production, import, release from designated zones and stockpiling, with registration, designated zone and refund rules; consolidated text as amended through Federal Decree-Law No. 17 of 2025.

Federal Decree-Law No. (37) of 2022 Concerning Family Businesses

Lets a company majority-owned by one family register as a family business with the Ministry of Economy, adopt a family charter on ownership, valuation and profit distribution, issue voting Category A and non-voting Category B shares, buy back up to 30% of its shares in defined cases, and resolve disputes through a reconciliation board or a dedicated committee.

UAE Government Portal Guide: Residence Visa for Families of Employees (sponsorship rules and thresholds)

Federal guidance on dependant visas: employees earning AED 4,000, or AED 3,000 with accommodation, may sponsor a spouse, unmarried daughters, sons under 25 and children with special needs regardless of job title; Green visa holders may sponsor first-degree relatives; dependants over 18 need a medical fitness test; cancelled sponsors must cancel dependants, who get a six-month grace period.

GDRFA Dubai Service: Issuing an Entry Visa for Residence without Work – Family Sponsorship

Dubai's service card for sponsoring family: a resident sponsor needs a salary of AED 4,000, or AED 3,000 plus housing; a business partner's share must be at least AED 48,000; sons can be sponsored to age 25; attested marriage and birth certificates are required; the 60-day entry visa costs AED 200 plus VAT and issues in 48 hours.

Federal Law No. (6) of 2018 Concerning Arbitration

A UNCITRAL-style arbitration statute of 61 articles applying to arbitrations seated in the UAE and to international commercial arbitrations the parties subject to it: written arbitration agreement, tribunal of one or an odd number of arbitrators, award within six months of the first hearing unless extended, court confirmation before enforcement and annulment only on listed grounds within 30 days.

Cabinet Resolution No. 111 of 2022 Regulating Virtual Assets and the Related Service Providers

The federal framework for virtual assets outside the financial free zones. It makes the Securities and Commodities Authority the federal licensing authority for virtual asset service providers, recognises local regulators such as Dubai's VARA, requires VASPs to be licensed and to comply with AML/CFT rules, and prohibits unlicensed virtual asset activity in the UAE.

Cabinet Resolution No. 28 of 2007 on the Implementing Regulations of Federal Law No. 8 of 2004 Concerning Financial Free Zones

Ten-article implementing regulation setting how financial free zones are established, which banking, insurance, securities and market activities they may host, licensing conditions, limits on dealing with the UAE domestic market, and the zones' reporting and cooperation duties towards federal authorities.

Federal Law No. 8 of 2004 Regarding the Financial Free Zones

Ten-article federal law allowing a financial free zone to be created in any Emirate by Federal Decree as a body corporate; the zones and their licensed activities are exempt from federal civil and commercial laws but remain subject to federal criminal and anti-money-laundering legislation.

Ministerial Decision No. (138) of 2024 On the Controls and Procedures for Registering Branches and Representative Offices of Foreign Companies

Creates the Ministry of Economy register of branches and representative offices of foreign companies and sets the procedure: initial Ministry approval, licence from the local authority, legalised and translated documents, then registration, renewal, amendment, suspension, deletion, re-registration and auditor appointment, with fees, late-payment penalties and administrative deletion after two years without renewal.

Executive Council Resolution No. (11) of 2025 Regulating the Conduct of Free Zone Establishments' Activities within the Emirate of Dubai

Issued 3 March 2025, allows establishments licensed in Dubai free zones to operate in the mainland through a DET branch licence or temporary permit, sets annual fees, subjects them to local legislation, audits and penalties, and gives existing operators one year (extendable once) to comply; in force on Gazette publication.

Cabinet Resolution No. (23) of 2024 Concerning the National Treatment of the Nationals of States of the Cooperative Council of Arab Gulf States as UAE Nationals Concerning the Practice of Commercial Activities

Gives nationals of GCC member states the same treatment as UAE nationals when practising commercial activities in the UAE, excluding Hajj and Umrah services, exclusive commercial agencies and fisheries services, and lets the Cabinet amend the exclusions on the Minister of Economy's proposal; it repeals Cabinet Resolution No. 4 of 2007.

Ministry of Economy and Tourism – goAML Suspicious Transaction Reporting System in the UAE: registration requirements for DNFBPs and goAML System Registration Guide

The Ministry's official page and step-by-step guide on mandatory goAML registration for the DNFBPs it supervises: real estate brokers, auditors and accountants, dealers in precious metals and stones, and trust or company service providers. It covers SACM and Google Authenticator enrolment, the documents required and the penalties for non-registration. The page still cites the 2018 law and 2019 regulation.

GDRFA Dubai Service: Issuing a Golden Residence Permit (Entrepreneurs)

Dubai's rule page for the entrepreneur Golden residence: a registered pioneering project earning AED 1 million a year, an incubator or Ministry-backed project earning AED 2 million, or a project sold for at least AED 7 million, plus a nomination letter from the Dubai Future Foundation; ten-year permit, fees from AED 1,100, five working days.

ICP Golden Residency Guide (10-year Golden Visa categories and requirements)

ICP's rule page for the ten-year Golden residence: investors in public investments or real estate (minimum AED 2,000,000 deposit, capital or property value), entrepreneurs (AED 1,000,000 annual SME revenue or approved plan), scientists and specialists, outstanding students, humanitarian pioneers, frontline professionals and exceptional talents, all self-sponsored with automatic renewal.

ICP Green Residence Guide (5-year Green Visa for skilled workers, freelancers and investors)

ICP's rule page for the five-year renewable Green residence: skilled workers need a UAE contract at MoHRE skill levels 1–3, a bachelor's degree and AED 15,000 monthly salary; freelancers and self-employed need a MoHRE freelance permit, a degree or diploma and AED 360,000 freelance income over two years; investors and partners need proof of investment and licences.

Cabinet Resolution No. 89 of 2022 Concerning the Administrative Fines for Violations Related to the Services of the Federal Authority for Identity, Citizenship, Customs and Port Security

Sets the fees and administrative fines under the Emirates ID and residency system: late Emirates ID renewal costs AED 20 per day capped at AED 1,000, late establishment-card renewal AED 100 per month capped at AED 1,000, with the fee schedule for entry permits, residence and identity services annexed.

Cabinet Resolution No. 88 of 2022 Concerning Fees for Services Provided by the Federal Authority for Identity, Citizenship, Customs and Ports Security

The federal fee schedule for ICP services: entry visas, residence permits, Emirates ID cards, establishment cards and Golden residence permits (AED 1,100 each). Replaced four earlier fee resolutions and, per the portal, has been amended seven times since, most recently in 2026.

IFZA Dubai Terms and Conditions (Edition October 2022)

IFZA's published terms for applicants and licensees in the International Free Zone Authority area within Dubai Silicon Oasis (edition October 2022): disclosure and ownership reporting, security checks, licence activity limits, renewals, visa responsibilities and compliance with AML and economic substance rules, Dubai Law No. 4 of 2022 and the free zone companies regulation under Law No. 16 of 2005.

Federal Law No. (11) of 2021 on the Regulation and Protection of Industrial Property Rights

Replaces the 2002 patents law: governs patents (20 years), utility model certificates and integrated-circuit layout designs (10 years), industrial designs (20 years) and undisclosed information, with examination and grant by the Ministry of Economy's International Centre for Patent Registration, a public register and bulletin, and receipt of international applications under the Patent Cooperation Treaty.

Ministerial Decision No. 126 of 2023 on the General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Implements Article 30 of the Corporate Tax Law on limiting net interest deductions to a percentage of EBITDA, defines how EBITDA is computed for the rule, and exempts taxable persons whose net interest expenditure is below AED 12 million in the tax period.

Executive Council Resolution No. (6) of 2010 Approving the Implementing Bylaw of Law No. (13) of 2008 Regulating the Interim Real Property Register in the Emirate of Dubai

Implementing bylaw of the interim register law: off-plan sales made before project approval and Land Department registration are void, and a developer may terminate a defaulting purchaser's contract after 30 days' notice and retain a percentage of payments depending on project completion; in force on issue.

Jafza Companies Implementing Regulations 2016

Implementing regulations for onshore Jafza companies (FZE, FZCO, PLC and branches), issued in Dubai on 23 May 2016 and listed by Jafza among its current rules and regulations; they govern incorporation, share capital, officers, accounts, mergers and winding up of companies in the zone.

Decree No. (1) of 1985 Establishing the Jebel Ali Free Zone Authority

Creates the Jebel Ali Free Zone Authority as a legal entity of the Government of Dubai based at Jebel Ali Port, with power to supervise the free zone, issue regulations and licences, managed by a board of three to five members appointed by the Ruler; effective on issue.

Jebel Ali Free Zone Offshore Companies Regulations 2023

Regulations made under Dubai Laws No. 1 and 4 of 2001 for the formation, operation and winding up of Jafza offshore companies: shares, directors' duties, accounts and audit, takeovers and the Registrar's enforcement powers; effective on issuance and repealing the 2018 regulations.

The Jebel Ali Free Zone Rules 2023 (Ninth Edition)

Ninth edition of the free zone rulebook, issued 22 March 2023 under Decree No. 1 of 1985 as amended: licences, premises leases and sub-leases, building and insurance obligations, sponsorship and employment, inspections, fines and penalties, health, safety and environment, traffic, staff accommodation, security and the fee tariff; repeals the eighth edition of 2020.

Federal Decree-Law No. (30) of 2024 Regarding the "Know Your Client" Digital Platform

Establishes a national Know Your Client digital platform, run by a company whose board is chaired by an assistant Central Bank governor and regulated by the Central Bank, to collect, analyse and share client-verification data from financial institutions, government bodies and private companies and to issue KYC reports to authorised users with the client's consent.

Federal Decree-Law No. 14 of 2022 Amending Certain Provisions of Federal Decree-Law No. 33 of 2021 Regulating Labour Relations

Replaces Article 8(3) of the Labour Law so that employment contracts are concluded for a fixed, renewable term agreed between the parties, removing the original three-year cap on fixed-term contracts. It takes effect the day after publication in the Official Gazette.

Cabinet Resolution No. 1 of 2022 Concerning the Executive Regulations of Federal Decree-Law No. 33 of 2021 Regulating Labour Relations

Implements the Labour Law: defines the twelve work-permit types (including freelance, part-time, temporary and juvenile permits), the contract models (full-time, part-time, remote, flexible, shared), probation rules, a two-year cap on non-compete clauses, pro-rated leave and gratuity for part-time workers, and leave entitlements.

Cabinet Resolution No. (77) of 2022 Concerning Limited Liability Companies

Implements the Commercial Companies Law for limited liability companies, including single-owner LLCs: it sets which joint-stock rules do not apply, how the general meeting and directors operate, that the memorandum must state the capital and its valuation, that accounts follow international standards with a licensed auditor, and that approved cash dividends are paid within 30 days.

Masdar City Free Zone Business Licensing Regulations (2026 edition)

Licensing rules issued by Masdar City Free Zone as licensing authority under Abu Dhabi Law No. (6) of 2023: eligibility, applications, fees, renewals, information disclosure, prohibited goods, trade names, sanctions and revocation, with review by an internal committee and an independent adjudicator; in force on issuance.

Masdar City Free Zone Company Registration Regulations (2025)

Company regulations of Masdar City Free Zone, issued under Abu Dhabi Law No. (6) of 2023 (which replaced Law No. (22) of 2007), covering formation, registration, share capital, directors' duties, meetings, accounts, takeovers, winding up of companies and branches and the Registrar's enforcement powers; effective on issuance. The free zone's website lists the current version as the 2026 edition.

Masdar City Employment Regulations 2025

Issued 19 August 2025 (version 2.0 dated March 2026) under Abu Dhabi Law No. 6 of 2023, these rules govern employment between Masdar City Free Zone licensees and their staff: sponsorship, transfers, ID cards, medical cover, insurance, labour disputes and fines for illegal employment, late visa renewals and failure to cancel visas.

Law No. (7) of 2024 Amending Law No. (5) of 2009 Establishing the Meydan City Corporation

Replaces Articles 2, 3, 5, 8, 9 and 11 of the 2009 law: confirms Meydan City, including a free zone, under the wholly government-owned Meydan City Corporation, empowers it to determine permitted activities, issue licensing rules, register, license, audit and inspect establishments, delegate functions to Dubai Holding and borrow; in force on issue.

Meydan Free Zone Companies and Licensing Regulations 2022

Regulations made by the Meydan City Corporation under Dubai Law No. 5 of 2009 governing incorporation of companies and branches in Meydan Free Zone, licensing, shareholder and director obligations, accounts, liquidation, investigations and sanctions, and disapplying Federal Decree-Law No. 32 of 2021 within the zone; effective on signature. The PDF is served from the Authority's content delivery network.

Ministry of Economy and Tourism Circular No. 1 of 2026 on Updating the Lists of High-Risk Countries, Countries Subject to Increased Monitoring, and Related Measures

Circular MOET/AML/001/2026 to real estate brokers, dealers in precious metals and stones, auditors, accountants and corporate services providers. It notifies National Committee Resolution No. 15 of 2025 updating the FATF high-risk and increased-monitoring lists, requires enhanced due diligence on relationships linked to those countries, bars branches, subsidiaries or third-party reliance in blacklisted countries, and recalls targeted financial sanctions duties.

Ministry of Economy and Tourism Circular No. 6 of 2025 on Emphasizing the Implementation of Risk-Based Customer Due Diligence Measures with a Focus on Simplified Due Diligence

Circular MOET/AML/6/2025 directing DNFBPs under Ministry supervision to scale customer due diligence to risk: enhanced due diligence for high-risk customers, standard measures for medium risk and simplified due diligence for low-risk customers where there is no suspicion of money laundering or terrorism financing, with reference to the Ministry's customer risk assessment and due diligence guidance.

Cabinet Resolution No. 95 of 2022 Concerning the Violations and Administrative Penalties Related to the Initiatives and Programmes of Emirati Talent Competitiveness Council

The first schedule of administrative fines for Emiratisation fraud under the Nafis programme: fictitious hiring, falsified documents, invalid paperwork and breaches of labour obligations, with powers to suspend support, recover funds paid and bar beneficiaries for a year. Amended by Cabinet Resolution No. 44 of 2023 and repealed by Cabinet Resolution No. 43 of 2025.

Cabinet Resolution No. 43 of 2025 Regarding Administrative Violations and Penalties Related to the Emirati Talent Competitiveness Council's Initiatives and Programs

Current penalty regime for Emiratisation abuse: sham Emiratisation and false data carry fines of AED 20,000 to 100,000 per worker or case; circumventing targets costs AED 100,000, 300,000 and 500,000 for first, second and third offences; failure to hire after supported training triggers recovery of Nafis support. Replaces Cabinet Resolution No. 95 of 2022.

Ministerial Decision No. 116 of 2023 on the Participation Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Set the detailed conditions for the participation exemption on dividends and capital gains from qualifying shareholdings, including the AED 4 million minimum acquisition cost alternative, the 12-month holding period and the 9% subject-to-tax test; repealed by Ministerial Decision No. 302 of 2024 but still applies to tax periods that began before 1 January 2025.

Ministerial Decision No. 302 of 2024 on the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Replaces Ministerial Decision No. 116 of 2023 for tax periods starting on or after 1 January 2025, setting the rules for the participation exemption and the foreign permanent establishment exemption, including ownership definitions, minimum acquisition cost, subject-to-tax tests, holding company conditions and liquidation losses.

Law No. (1) of 2001 Establishing the Ports, Customs, and Free Zone Corporation

Establishes the Ports, Customs and Free Zone Corporation as the public corporation supervising Dubai Customs and the free zone authorities, including JAFZA, approving their budgets and coordinating their activities; the Jafza Rules and Offshore Companies Regulations are issued by its Chairman under this law; in force on Gazette publication.

Federal Decree-Law No. 57 of 2023 Concerning Pension and Social Security

The GPSSA pension law for UAE nationals joining a covered employer after it took effect; those already insured under Federal Law No. 7 of 1999 stay under that law. Contributions total 26% of subscription salary (15% employer, 11% employee), the government bearing 2.5% of the private employer's share below AED 20,000. Employers register national hires within 30 days.

Federal Decree-Law No. 45 of 2021 Concerning the Protection of Personal Data

The UAE's first federal personal data protection law. It sets lawful-basis, consent, purpose limitation, security, breach notification and data subject rights requirements for controllers and processors in the UAE and for those processing UAE residents' data from abroad, supervised by the UAE Data Office. Government data, the DIFC and ADGM, and health and banking data are excluded.

Ministerial Decision No. 265 of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The second list of qualifying and excluded activities for free zone companies, with the de minimis rule, qualifying intellectual property income and the audited financial statements condition; it repealed Ministerial Decision No. 139 of 2023 and was itself repealed by Ministerial Decision No. 229 of 2025.

Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Lists the qualifying activities (manufacturing, commodity trading, fund management, headquarter and treasury services, designated-zone distribution, logistics and others) and excluded activities (dealings with natural persons, banking, insurance, finance, immovable property) of a Qualifying Free Zone Person, sets the de minimis limit at the lower of 5% of revenue or AED 5 million, and repeals Ministerial Decision No. 265 of 2023.

Ministerial Decision No. 132 of 2023 on Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Lets a transferor elect in its tax return to apply Article 26 of the Corporate Tax Law so that transfers of assets or liabilities within a qualifying group are tax neutral, makes the election irrevocable, and brings deferred gains back into income if the asset leaves the group or the parties cease to be in the same group.

Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Defines the income of a Qualifying Free Zone Person that is taxed at 0%: dealings with other free zone persons, non-excluded activities with others, and qualifying intellectual property income, subject to a de minimis test and substance conditions; replaces Cabinet Decision No. 55 of 2023 with effect from 1 June 2023.

Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The first decision defining qualifying income for free zone companies, with the de minimis limits, treatment of permanent establishments and free zone property, and the adequate-substance requirement; repealed and replaced by Cabinet Decision No. 100 of 2023 from the same 1 June 2023 start date.

Cabinet Decision No. 81 of 2023 on Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Sets the conditions for an investment fund or REIT to be exempt from corporate tax: investment business as main activity, investor diversity limits, a regulated manager with at least three professionals, and for REITs AED 100 million of real estate and a 70% asset ratio; repealed by Cabinet Decision No. 34 of 2025 for tax periods from 1 January 2025.

Cabinet Decision No. 34 of 2025 on Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Replaces Cabinet Decision No. 81 of 2023 for tax periods starting on or after 1 January 2025, setting the conditions for investment funds, REITs and qualifying limited partnerships to be exempt from corporate tax and how investors adjust their taxable income for distributions and property income.

Ras Al Khaimah Law No. 8 of 2016 On Regulating Practicing Economic Activities in Ras Al Khaimah

Emirate-level law of 11 November 2016 regulating the licensing and practice of economic activities in Ras Al Khaimah, including provisions on activities within free zones and coordination with the Free Zone Authority, listed on the RAK Government legislation search.

Ras Al Khaimah International Corporate Centre Business Companies Regulations 2018

Principal company law of the RAK ICC registry, made under Ras Al Khaimah Decree No. 4 of 2016: incorporation, re-registration and transitional provisions, company types (limited by shares, guarantee, unlimited, restricted purposes, segregated portfolio), shares, directors, registered agents, records, continuation and winding up. In force from 20 January 2016, amended with effect from 24 April 2018.

Ras Al Khaimah Decree No. 12 of 2015 Establishing the RAK International Corporate Centre (as amended by Decree No. 4 of 2016)

Emiri instrument creating RAK ICC by consolidating the RAK International Companies registry (formerly RAK Free Trade Zone) and RAK Offshore (formerly RAK Investment Authority); the RAK ICC regulations cite the amending Decree No. 4 of 2016 concerning the establishment of the International Corporate Centre as their enabling law. The decree text itself is not published on rakicc.com.

RAK ICC Fee Schedule (effective 1 January 2026)

Official registry fee tariff effective 1 January 2026 listing RAK ICC charges in AED, including IBC incorporation (3,250 for one year), IBC renewal (3,950), foundation registration (1,500) and agent onboarding and renewal (12,500 each).

RAK ICC Foundations Regulations 2019, Amendments 2025

Amending instrument, commencing 31 July 2025, that revises the 2019 Foundations Regulations on foundation characteristics, foreign laws and judgments, property and arbitration, adds provisions on duress, arbitral tribunal powers and time limits for actions, and inserts a Schedule 2 applying the DIFC Arbitration Law and ADGM Arbitration Regulations to foundation disputes.

RAK ICC Foundations Regulations 2019 (as amended 2025, consolidated text)

Consolidated text of the regulations governing RAK ICC foundations, made under Ras Al Khaimah Decree No. 4 of 2016 and in force from 15 December 2019, incorporating the amendments of 31 July 2025 on foundation characteristics, foreign laws and judgments, property, duress, arbitration and limitation periods.

Ras Al Khaimah International Corporate Centre Registered Agent Regulations 2018

Regulations made under Ras Al Khaimah Decree No. 4 of 2016 governing the licensing, conduct, obligations and supervision of registered agents through whom all RAK ICC companies must be formed and maintained; in force from 20 January 2016 and amended with effect from 24 April 2018.

Ras Al Khaimah Economic Zone Companies Regulations 2023

Company law of the RAK Economic Zone, issued by the RAKEZ Board under Law No. 2 of 2017 of the Ruler of Ras Al Khaimah: formation of free zone establishments and companies, branches, shares, directors, accounts, mergers and winding up, applying also to entities already existing when enacted. Takes effect on the date issued by the Board.

RAKEZ Corporate Service Provider Regulations of 2020

Regulations issued 16 September 2020 under Law No. 2 of 2017 for the registration and certification of entities providing corporate services in the Zone, their duties, appointment of directors and managers, anti-money-laundering obligations, inspection, investigation, cancellation, fines and the Registrar's enforcement powers.

RAKEZ Implementing Regulations No. (1) of 2026 Concerning Electronic Publication of Statutory Notices

Implementing regulations issued 30 March 2026 under Law No. 2 of 2017 and the Companies Regulations allowing statutory notices (capital reductions, liquidations, name changes, licence cancellations) to be published on the Authority's official electronic platform instead of newspapers, with the platform as official record kept for at least ten years; commencement set by the Registrar.

RAK Economic Zone Authority Operating Rules of 2023

Operating framework for all entities and persons in the RAK Economic Zone, issued under Law No. 2 of 2017: licensing, leasing, construction permits, dealing in products, employment, insurance, customs, health and safety, security, vehicles, inspections and penalties, applying alongside federal and local law.

Ras Al Khaimah Economic Zone Authority Beneficial Ownership Regulations 2019

Zone-level beneficial ownership rules issued 28 August 2019 under Law No. 2 of 2017 requiring RAKEZ-registered entities to identify their beneficial owners, keep a register, notify the Registrar of changes, and setting the Registrar's powers and penalties for non-compliance and false information.

ICP Service: Entry Permit Issuance for Real Estate Investor Residency (AED 2 million property Golden Visa route)

ICP service card for the entry permit that starts the property-investor Golden residence: the property must be fully owned by the investor and worth at least AED 2,000,000 confirmed by the land registration department, with valid UAE health insurance and a passport valid six months; fees AED 300 in total and a two-day processing time, leading to a ten-year residence.

Ministerial Decision No. (137) of 2024 On the Regulation of the Registrar's Work, Controls of Private Joint Stock Companies and the Rules of Governance

Regulates the work of the Ministry of Economy's Registrar and its electronic filing platform and lays down the rules for private joint stock companies: incorporation, share registers and disposals, board nomination and meetings, general assemblies, dividends, capital increases, mergers, acquisitions, treasury shares and governance standards on board composition, committees and internal control.

Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Lets a resident taxable person with revenue of AED 3 million or less in the current and all previous tax periods elect to be treated as having no taxable income, for tax periods from 1 June 2023 ending by 31 December 2026 (extended to 2029 by Ministerial Decision No. 131 of 2026); free zone QFZPs and MNE members cannot elect.

Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Replaces Clause 2 of Article 2 of the Small Business Relief decision so that the AED 3 million revenue threshold continues to apply to tax periods ending on or before 31 December 2029 instead of 31 December 2026.

Cabinet Resolution No. (55) of 2021 Determining the List of Activities with a Strategic Impact

Lists the activities with a strategic impact that remain subject to national-participation and regulator approval under the Commercial Companies Law: security, defence and military activities, banks, exchange houses, finance companies and insurance, money printing, telecommunications, Hajj and Umrah services, Quran memorisation centres and fisheries, with a 5 plus 14 working-day approval procedure.

Cabinet Decision No. 74 of 2020 Regarding Terrorism Lists Regulation and Implementation of UN Security Council Resolutions on the Suppression and Combating of Terrorism, Terrorist Financing, Countering the Proliferation of Weapons of Mass Destruction and its Financing and Relevant Resolutions

Governs the UAE Local Terrorist List and the implementation of UN Security Council sanctions: listing and delisting, the role of the Executive Office for Control and Non-Proliferation, immediate freezing without notice by financial institutions and DNFBPs, reporting of matches, grievances and access to frozen funds. Repealed Cabinet Decision No. 20 of 2019; still cited as current in 2026.

Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Set the conditions for forming and maintaining a corporate tax group between a parent company and its subsidiaries, the treatment of intra-group transactions and pre-grouping losses, and the 20-business-day notification when a member leaves; repealed by Ministerial Decision No. 301 of 2024 but still applies to tax periods that began before 1 January 2025.

Ministerial Decision No. 301 of 2024 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Replaces Ministerial Decision No. 125 of 2023 for tax periods starting on or after 1 January 2025, setting the rules for forming and operating a corporate tax group, including ownership conditions, intra-group transactions, loss relief and business restructuring within the group.

Cabinet Decision No. 129 of 2025 Amending Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE

Amends the definitions in Article 1 and replaces Tables 1 and 3 of the tax penalties decision, restating the penalties for tax procedures and VAT violations with effect from 14 April 2026; the FTA publishes it within the consolidated text of Cabinet Decision No. 40 of 2017.

Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE

Sets in three tables the fixed and percentage-based administrative penalties the FTA imposes for breaches of the Tax Procedures Law, the Excise Tax Law and the VAT Law, such as late registration, late returns, late payment, record-keeping failures and incorrect invoices; consolidated as amended by Cabinet Decisions No. 49 of 2021, No. 108 of 2021 and No. 129 of 2025.

Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures

Implements the Tax Procedures Law: which accounting records must be kept and for how long (generally five years, seven for real estate records), form and language of documents, tax agent registration and conduct, voluntary disclosure conditions, notification and assessment procedures; repeals Cabinet Decision No. 36 of 2017 and is amended by Cabinet Decision No. 17 of 2026.

Federal Decree-Law No. 28 of 2022 on Tax Procedures

The common procedural code for all federal taxes: registration, record keeping, returns, voluntary disclosures, FTA audits and assessments, tax agents, administrative penalties and reconsideration, objections to the Tax Disputes Resolution Committee and courts, refunds and evasion offences; repeals Federal Law No. 7 of 2017 and is amended by Federal Decree-Laws No. 17 of 2024 and No. 17 of 2025.

Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

Defines UAE tax residency: a juridical person incorporated or recognised in the UAE (not a foreign branch) or resident under a tax law; a natural person with usual residence and centre of interests in the UAE, present 183 days in 12 months, or 90 days as a UAE or GCC national or residence-permit holder with a UAE home or job.

Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

Explains the natural-person residency tests: usual or primary place of residence means where the person habitually spends most time, centre of financial and personal interests is where personal and economic ties are closest, any part of a day in the UAE counts and days need not be consecutive, and a permanent place of residence can be rented.

Ministerial Decision No. 134 of 2023 on the General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Sets the adjustments made to accounting income to arrive at taxable income, including the election for accrual-basis taxpayers to recognise gains and losses only on realisation, special rules for banks and insurers, and the treatment of unrealised gains and losses.

Federal Decree-Law No. (36) of 2021 on Trademarks

Replaces the 1992 trademark law: defines registrable marks including names, logos, shapes, colours, sounds and smells, excludes deceptive marks and protected state symbols, provides registration with the Ministry of Economy for a renewable ten-year term from filing, reflects the UAE's accession to the Madrid Protocol and punishes counterfeiting with imprisonment and fines of AED 100,000 to 1,000,000.

Ministerial Decision No. 97 of 2023 on the Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Requires a master file and a local file from taxable persons that are part of a multinational group with consolidated revenue of AED 3.15 billion or more, or whose own revenue is AED 200 million or more in the tax period, and sets what the files must cover.

Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Allows taxable persons to exclude from taxable income the part of gains on immovable property, intangible assets and financial assets or liabilities that accrued before their first tax period, based on the ownership period before corporate tax applied.

Anti-Money Laundering and Combating the Financing of Terrorism and Illegal Organisations – Guidelines for Designated Non-Financial Businesses and Professions (Version 6.0, April 2019)

Joint guidance of the UAE supervisory authorities for auditors, lawyers, company and trust service providers, dealers in precious metals and stones and real estate agents. It explains risk assessment, customer due diligence, beneficial ownership, suspicious transaction reporting, governance, record-keeping and sanctions compliance. Written under the 2018 law and 2019 regulation, both now repealed; no updated edition found officially.

Federal Decree-Law No. 33 of 2021 Concerning Regulating Labour Relations

The principal private-sector employment law: fixed-term contracts, work permits, probation, working hours, leave, wages, termination, end-of-service gratuity, non-compete limits, labour dispute procedure and fines of AED 50,000 to 200,000 for employing workers without permits. It replaced Federal Law No. 8 of 1980 and took effect on 2 February 2022; the portal records three amendments.

Cabinet Resolution No. 132 of 2023 Concerning the Administrative Penalties Imposed on Violators of the Provisions of Cabinet Resolution No. 109 of 2023 Concerning the Regulation of Real Beneficiary Procedures

Sets the administrative penalties for breaches of the 2023 beneficial ownership resolution: failure to keep or file registers of real beneficiaries, shareholders and nominee directors, failure to update changes or to appoint a point of contact, and giving false information. The attached table grades fines from written warnings to AED 100,000 per violation, with licence suspension or restriction for repetition.

Cabinet Resolution No. 97 of 2022 Concerning the Mechanisms and Controls of Implementing the Unemployment Insurance Scheme

Sets the mechanics of the ILOE scheme: premiums up to AED 5 a month for salaries of AED 16,000 or less and AED 10 above that; exclusions for investors, domestic helpers, temporary staff, minors and retirees; a 30-day claim window; loss of cover after three unpaid months; fines of AED 400 for non-subscription and AED 200 for late payment.

Federal Decree-Law No. 13 of 2022 Concerning Insurance Against Unemployment

Creates the mandatory Involuntary Loss of Employment (ILOE) scheme for private-sector and federal government workers. Those who lose their job for non-disciplinary reasons after 12 consecutive months of subscription receive 60% of subscription salary, capped at AED 20,000 a month, for up to three months. Business owners, domestic workers, temporary staff, minors and working pensioners are excluded.

Federal Decree-Law No. 47 of 2021 Concerning the Unified General Rules of Employment in the United Arab Emirates

Sets common minimum employment rules for federal government employees and private-sector workers governed by the Labour Law, covering contracts, working hours, wages, leave and end-of-service benefits, and prohibits discrimination in employment, while allowing more favourable contractual terms to continue. Effective 2 February 2022.

Ministerial Decision No. 127 of 2023 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Set when an unincorporated partnership is tax transparent or may elect to be taxed in its own right, the conditions for foreign partnerships to be treated as transparent, and the conditions for a family foundation to be treated as an unincorporated partnership; repealed by Ministerial Decision No. 261 of 2024.

Ministerial Decision No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Replaces Ministerial Decision No. 127 of 2023 with effect from 1 June 2023, setting when unincorporated partnerships, foreign partnerships and family foundations are treated as tax transparent or as taxable persons, including the conditions a family foundation and entities it wholly owns must meet.

Cabinet Decision No. 59 of 2017 on Designated Zones for the Purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax

Lists the VAT designated zones (fenced free zones treated as outside the UAE for certain supplies) as amended by five later decisions; RAK Airport Free Zone was removed from 4 July 2019, Dubai Textile City from 4 April 2021 and Al Quoz from 1 July 2021.

Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax

The detailed VAT rules: the AED 375,000 mandatory and AED 187,500 voluntary registration thresholds, tax groups, place and date of supply, zero-rating and exemption conditions, tax invoices and credit notes, input tax apportionment, designated zones, tax periods and returns; consolidated text as amended through Cabinet Decision No. 149 of 2026.

Cabinet Decision No. 100 of 2024 Amending the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax (Cabinet Decision No. 52 of 2017)

The 2024 overhaul of the VAT Executive Regulation, effective 15 November 2024, adding Articles 3 bis and 14 bis and amending Articles 1, 2, 4, 7, 8, 14 and many others on supplies, deemed supplies, registration, deregistration, tax invoices, input tax and exempt financial services; the FTA publishes it as the consolidated regulation showing each change by footnote.

Federal Decree-Law No. 8 of 2017 on Value Added Tax

Imposes value added tax at a standard rate of 5% on supplies of goods and services and imports in the UAE from 1 January 2018, with zero-rated and exempt categories, registration and deregistration rules, tax invoices, input tax recovery and designated zone provisions; consolidated text as amended through Federal Decree-Law No. 16 of 2025.

Federal Decree-Law No. 18 of 2022 Amending Certain Provisions of Federal Decree-Law No. 8 of 2017 on Value Added Tax

Amends the VAT Law with effect from 1 January 2023: replaces more than twenty articles including definitions, place of supply, deemed supplies, registration exceptions and tax invoice rules, and adds Article 79 bis setting a five-year statute of limitation for FTA audits and assessments, with exceptions for evasion and failure to register.

Federal Decree-Law No. 16 of 2024 Amending Some Provisions of Federal Decree-Law No. 8 of 2017 on Value Added Tax

Inserts the legal basis for e-invoicing into the VAT Law: new definitions of the Electronic Invoicing System, electronic invoice and electronic credit note, revised definitions of tax invoice, tax credit note and non-resident person, and replacement of Articles 55, 65, 70 and parts of 76 on tax invoices, credit notes and record keeping; effective thirty days after Official Gazette publication.

Cabinet Resolution No. 99 of 2024 Concerning the List of Violations and Administrative Penalties for Acts Violating the Provisions of Cabinet Resolution No. 111 of 2022 Regulating Virtual Assets and its Service Providers

Sets the list of violations and administrative penalties the Securities and Commodities Authority may impose on virtual asset service providers and other persons breaching Cabinet Resolution No. 111 of 2022, including operating or promoting virtual asset services without a licence, breaching disclosure, governance or AML obligations, and the fines and licence measures for each.

Cabinet Resolution No. 33 of 2022 Concerning Work Injuries and Occupational Diseases

Lists the occupational diseases and work injuries covered under the Labour Law, the employer's duty to report injuries to the medical authorities, police and MoHRE, and the compensation schedules assigning disability percentages for permanent total and partial impairment that determine payouts to injured workers or their families.

Ministerial Resolution No. 598 of 2022 Concerning the Wages Protection System

The 2022 WPS framework, now replaced: wages were late after 15 days, new work permits were suspended from day 17, employers with over 50 workers faced inspection and prosecution at day 45, and repeat offenders were fined and reclassified to Category 3. Exempted new joiners, unpaid leave, seafarers, banks, places of worship, fishing boats and taxis.

Ministerial Resolution No. 340 of 2026 Concerning the Wage Protection System

The current Wage Protection System rules: wages fall due on the first day of each month and at least 85% of wages due must pass through WPS-authorised channels. Measures escalate from day 2 (alerts) to day 5 (new permits suspended), day 11 (fines, reclassification), day 16 (automatic disputes) and day 21 (attachment, travel bans, prosecution), with listed exemptions.