The 35 UAE laws, decisions and regulations on licensing in the Polaris Legal Library, each summarised from the official text with status, key provisions and penalties.
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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.
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.
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.
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.
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.
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.
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 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 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 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 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.
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.
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.
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.
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.
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.
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.
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.
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.
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. (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.
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. (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.
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. (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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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