GCC Nationals National Treatment

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.

Official title
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
Instrument
Cabinet Resolution No. 23 of 2024
Issued by
UAE Cabinet
Jurisdiction
UAE Federal
Dates
issued 8 March 2024 · in force 16 March 2024
Status
in force
Repeals
Cabinet Resolution No. 4 of 2007
Topics
Foreign investment · Company law · Licensing
Official source
uaelegislation.gov.ae · official text (PDF)
Verified
29 October 2026

Summary

Cabinet Resolution No. 23 of 2024 gives nationals of the other Gulf Cooperation Council states the same treatment as UAE nationals when they carry on commercial activities in the UAE. Issued on 8 March 2024 on the proposal of the Minister of Economy, it comes into force the day after publication in the Official Gazette (Article 5); the portal records 16 March 2024. Article 4 repeals Cabinet Resolution No. 4 of 2007, which had permitted GCC nationals to engage in economic activities under the earlier framework, together with any conflicting provisions.

The instrument is short. Article 1 defines only two terms, the State and the Minister of Economy. Article 2 is the operative rule: nationals of the states of the Cooperative Council of Arab Gulf States are permitted to practise economic activities in the State in accordance with the principle of national treatment applicable among those states, except three activities. The exceptions are Hajj and Umrah services, exclusive commercial-agency services and fisheries services. Article 3 allows the Cabinet to add to, remove from or change that list of exceptions on the Minister's proposal and after coordination with the local authorities, so the exclusions can move without a new law.

The effect is that a Saudi, Kuwaiti, Omani, Bahraini or Qatari citizen is treated as a UAE national for licensing and ownership purposes in the mainland, including for the activities that the Commercial Companies Law and the strategic-impact regime reserve for national participation. The three excluded sectors stay reserved. The Resolution does not itself change the position of companies owned by GCC nationals; it is addressed to the nationals as persons, and the licensing authorities apply it when they assess ownership. It sits alongside Federal Decree-Law No. 32 of 2021, which is cited in its preamble, and Cabinet Resolution No. 55 of 2021 on activities with a strategic impact, which still requires regulator approval for the listed sectors regardless of nationality.

The Resolution contains no penalty, fee or transitional provision. Status: in force, no amendment recorded.

Who it applies to

Nationals of the other GCC member states who wish to carry on, own or invest in commercial activities in the UAE, and the federal and local licensing authorities that assess ownership and nationality conditions; it does not apply to Hajj and Umrah services, exclusive commercial agencies or fisheries services.

Key provisions

Article 1Defines the State as the United Arab Emirates and the Minister as the Minister of Economy; no other term is defined.
Article 2GCC nationals may practise economic activities in the State under the principle of national treatment, except Hajj and Umrah services, exclusive commercial-agency services and fisheries services.
Article 3The Cabinet may add to, remove from or modify the excluded activities on the Minister's proposal after coordination with the local authorities.
Article 4Repeals Cabinet Resolution No. 4 of 2007 permitting GCC nationals to engage in economic activities, and any provision that conflicts with this Resolution.
Article 5Published in the Official Gazette and in force from the day following publication.

In practice — how Polaris handles it

For our clients from Saudi Arabia, Kuwait, Oman, Bahrain and Qatar this Resolution is the reason we can propose a mainland company owned outright by them in sectors where a national partner or a strategic-impact approval would otherwise be needed. When we structure a mainland licence for a GCC national we document the nationality with the passport and, where the licensing authority asks, with the Emirates-wide treatment this Resolution grants, and we check the activity against the three exclusions. Exclusive commercial agencies are the one that comes up: a GCC national cannot hold an exclusive agency registration under this Resolution, so a distribution business is structured without registering the agency. Because Article 3 lets the Cabinet change the exclusions by resolution, we confirm the list before each new licence rather than relying on the position at the time the company was first set up.

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Source and verification. This page was written from the official text published at uaelegislation.gov.ae, read on 29 October 2026. Quoted from that text: “economic activities in the State, in accordance with the principal of National Treatment”
This summary is published for general information by Polaris Corporate Services FZ-LLC, a licensed Trust and Corporate Service Provider. It is not legal advice and does not replace the official text, which prevails in case of difference. Arabic is the authoritative language of UAE federal and emirate legislation; English translations are provided by the issuing authorities. Instruments change: check the status and the official source before relying on this page.

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