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Key rules for doing business in the United Arab Emirates
The United Arab Emirates is a federation of seven emirates. Federal laws set company, labour, corporate tax and VAT rules, while each emirate's economic department licenses mainland businesses and free zone authorities license businesses inside their zones. Two financial free zones, the DIFC in Dubai and ADGM in Abu Dhabi, have their own common-law-based company and commercial laws. Most mainland activities can now be 100% foreign-owned, and corporate tax at 9% above AED 375,000 has applied since financial years starting on or after 1 June 2023, with a 0% rate for qualifying free zone income and a 15% top-up tax for large multinational groups.
Full guide · Source-checked research100% of statements checked against a source133 checked against an official source9 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
Overview
The essentials at a glance
The mainland follows a civil law system built on federal legislation, chiefly Federal Decree-Law No. 32 of 2021 on Commercial Companies and Federal Decree-Law No. 33 of 2021 on labour relations. Arabic texts prevail over English translations. The DIFC and ADGM operate separate legal systems based on English common law, with their own courts, registrars and financial regulators, so the federal company law does not apply there. Other free zones apply federal law together with their own regulations.
Administration is split three ways. Federal ministries and authorities set nationwide rules (the Ministry of Economy, the Ministry of Finance and Federal Tax Authority, and the Ministry of Human Resources and Emiratisation). Each emirate's economic department issues mainland trade licences and decides which activities are open to full foreign ownership. Each free zone authority licenses, registers and often sponsors visas for businesses in its zone. Choosing between mainland, a free zone and a financial free zone is therefore the first structural decision, because it determines the registrar, the governing company law, who can be sold to directly and whether the 0% Qualifying Free Zone Person rate is available.
Taxation is federal and comparatively light: individuals fall within corporate tax only if they conduct a business, withholding tax is set at 0%, VAT is 5% and corporate tax is 9% above AED 375,000. The trade-off is compliance: corporate tax registration, transfer pricing disclosure, audited accounts for some taxpayers, beneficial ownership registers and, for large groups, a domestic minimum top-up tax.
Key facts
Corporate tax
0% up to AED 375,000; 9% above
Qualifying Free Zone Person
0% on qualifying income; 9% on other income
Large multinational groups
15% domestic minimum top-up tax from 2025
Withholding tax
0%
VAT
5%; mandatory registration above AED 375,000
Mainland foreign ownership
Up to 100% outside strategic-impact activities
Beneficial owner threshold
25% ownership or control
Maximum normal working week
48 hours
Entry, investment and company formation
10 statements, checked against sources
Foreign investors choose between a mainland company licensed by an emirate, a free zone entity licensed by a free zone authority, or a company in the DIFC or ADGM financial free zones. Mainland companies can be wholly foreign-owned in most activities, but strategic-impact activities need federal approval. All non-exempt entities outside the financial free zones must keep a beneficial owner register using a 25% test.
How it works, step by step
Confirm that the planned activity is open to full foreign ownership in the chosen emirate or free zone and whether it is a strategic-impact or regulated activity.123Emirate economic department or free zone authority; relevant federal authority for strategic-impact activities
Choose the legal form (LLC, branch, representative office or free zone entity) and reserve the trade name.4Emirate economic department or free zone registrar
Obtain any sector approvals needed before licensing.5Sector regulator
File constitutional documents and obtain the commercial licence.6Emirate economic department or free zone authority
File the beneficial owner register and keep it updated within 15 days of any change.78Registrar of the licensing authority
Register for corporate tax and, where thresholds are met, VAT.910Federal Tax Authority
No timings or fees are shown unless an official source states them.
Documents usually needed
Parent company certificate of incorporation, constitutional documents and board resolution approving the UAE entity, legalised and attested for UAE use
Passport copies of shareholders, managers and authorised signatories
Memorandum of association or free zone constitutional documents
Beneficial owner register and ownership chart showing every intermediate entity
Local service agent agreement (mainland branches and representative offices)
Office lease or tenancy registration meeting the licensing authority's requirements
Common mistakes
Setting up in a free zone and then trading directly with mainland customers without an onshore presence.
Assuming every activity is open to 100% foreign ownership without checking the emirate's activity list and the strategic-impact list.
Treating the DIFC or ADGM as interchangeable with other free zones; their company law, courts and beneficial ownership rules are different.
Not filing beneficial ownership changes within 15 days after a group reorganisation or share transfer.
Choosing a branch without weighing the local service agent requirement and the tax position of a permanent establishment against a subsidiary.
Still to be confirmed · 5
The full list of strategic-impact activities in Cabinet Decision No. 55 of 2021 and its approval procedure were taken from a secondary source; the decision text could not yet be checked.
The foreign-company provisions (Articles 335 to 339) of Federal Decree-Law No. 32 of 2021 and the content of the 2025 amendment (Federal Decree-Law No. 20 of 2025) were not reviewed.
Minimum capital and licensing fees differ by emirate and free zone and were not confirmed; none are stated here.
DIFC and ADGM company law details (forms, registrar procedures, beneficial ownership rules) could not be checked on their official sites.
Penalties for beneficial ownership breaches under Cabinet Resolution No. 132 of 2023 were not reviewed.
UAE Government Portal (u.ae) — Full foreign ownership of commercial companiesChecked against an official source · checked 2026-10-18 · 1 statement
UAE Legislation Platform — Federal Decree Law No. (32) of 2021 on Commercial CompaniesChecked against an official source · checked 2026-10-18 · 1 statement
Ras Al Khaimah Economic Zone (RAKEZ), hosting the federal text — Federal Decree-Law No. 32 of 2021 on Commercial Companies (English translation)Checked against an official source · checked 2026-10-18 · 2 statements
Chambers and Partners (Hadef & Partners) — Investing In... 2026: UAEChecked against a secondary source · checked 2026-10-18 · 2 statements
Chambers and Partners (Habib Al Mulla & Partners) — Doing Business In... 2025: UAEChecked against a secondary source · checked 2026-10-18 · 1 statement
UAE Legislation Platform — Cabinet Resolution No. (109) of 2023 Regulating the Real Beneficiary ProceduresChecked against an official source · checked 2026-10-18 · 3 statements
Questions on this topic
10 statements on entry, investment and company formation in the United Arab Emirates
Tax, accounting and statutory reporting
17 statements, checked against sources
Corporate tax is federal and applies in every emirate at 0% up to AED 375,000 and 9% above, with a 0% rate on qualifying income for Qualifying Free Zone Persons and a 15% top-up tax for multinational groups with revenue of EUR 750 million or more. There is no withholding tax in practice (0%) and VAT is 5%. Registration, nine-month return filing, transfer pricing documentation and, for some taxpayers, audited accounts are the main compliance burdens.
How it works, step by step
Register for corporate tax and obtain a tax registration number.9Federal Tax Authority
Assess VAT registration against the AED 375,000 and AED 187,500 thresholds, or register immediately as a non-resident making taxable supplies.10Federal Tax Authority
For free zone entities, document substance and qualifying income each period to support Qualifying Free Zone Person status.11Taxpayer; Federal Tax Authority on review
Prepare transfer pricing disclosures and, where required, the master file and local file.12Federal Tax Authority
File the corporate tax return and pay within nine months of the tax period end.9Federal Tax Authority
No timings or fees are shown unless an official source states them.
Financial statements prepared under accounting standards applied in the UAE, audited where required
Related-party transactions disclosure, master file and local file where thresholds are met
Free zone substance evidence (premises, employees, operating expenditure) for Qualifying Free Zone Person status
Common mistakes
Assuming a free zone licence automatically means 0% corporate tax; the Qualifying Free Zone Person conditions must be met every period.
Not registering for corporate tax because profits are below AED 375,000 or the business is VAT-registered; registration is still required.
Planning on Small Business Relief beyond tax periods ending 31 December 2026 without checking for an extension.
Ignoring domestic related-party transactions between mainland and free zone group companies, which are within the transfer pricing rules.
For large groups, modelling UAE tax at 9% or 0% without the 15% domestic minimum top-up tax.
Still to be confirmed · 6
Audited financial statement thresholds (understood to be revenue above AED 50 million, plus all Qualifying Free Zone Persons, under Ministerial Decision No. 82 of 2023) were not confirmed on an official page.
Transfer pricing master file and local file thresholds (Ministerial Decision No. 97 of 2023) were not confirmed.
Qualifying activities, excluded activities and the de minimis test for Qualifying Free Zone Persons were not reviewed.
The domestic minimum top-up tax was confirmed only from a secondary source; registration deadlines and any income inclusion or undertaxed profits rule were not confirmed.
The double tax treaty network size, VAT zero-rating and exemption categories, excise tax and the federal e-invoicing timetable (Ministerial Decisions of 2025) were not confirmed and are not stated here; e-invoicing is covered in the data area.
Whether Small Business Relief has been extended beyond 31 December 2026 was not confirmed.
Ministry of Finance — Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate TaxChecked against an official source · checked 2026-10-18 · 1 statement
Federal Tax Authority — Corporate Tax FAQsChecked against an official source · checked 2026-10-18 · 3 statements
Ministry of Finance — Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendmentsChecked against an official source · checked 2026-10-18 · 7 statements
UAE Government Portal (u.ae) — Federal Decree-Law No. 60 of 2023 amending certain provisions of Federal Decree-Law No. 47 of 2022Checked against an official source · checked 2026-10-18 · 1 statement
KPMG — UAE: Legislation implementing Pillar Two global minimum tax rulesChecked against a secondary source · checked 2026-10-18 · 1 statement
Federal Tax Authority — Small Business ReliefChecked against an official source · checked 2026-10-18 · 1 statement
PwC Middle East — UAE Corporate Tax: Ministerial Decision No. 73 of 2023 on Small Business ReliefChecked against a secondary source · checked 2026-10-18 · 1 statement
Federal Tax Authority — Registration for VATChecked against an official source · checked 2026-10-18 · 2 statements
Questions on this topic
17 statements on tax, accounting and statutory reporting in the United Arab Emirates
Employment, payroll and mobility
9 statements, checked against sources
Mainland employment is governed by Federal Decree-Law No. 33 of 2021, which requires fixed-term contracts, caps probation at six months and sets end-of-service gratuity for foreign staff. Employment income alone does not bring an individual within corporate tax. The DIFC and ADGM have their own employment laws. Every foreign employee needs a work permit and residence visa before starting work.
How it works, step by step
Obtain the establishment's labour or immigration file so it can sponsor employees.13Ministry of Human Resources and Emiratisation (mainland) or free zone authority
Issue an offer and register the definite-term employment contract.14Ministry of Human Resources and Emiratisation or free zone authority
Obtain the work permit before the employee starts work.13Ministry of Human Resources and Emiratisation or free zone authority
Apply for the residence visa, medical test and Emirates ID.Federal and emirate immigration authorities
No timings or fees are shown unless an official source states them.
Documents usually needed
Signed definite-term employment contract in the authority's format
Employee passport, photographs and attested educational certificates where required for the job category
Work permit and residence visa approvals
Payroll records showing basic wage, used for overtime and gratuity calculations
Gratuity accrual schedule for foreign employees
Common mistakes
Letting an employee start work before the work permit is issued.
Setting basic salary very low relative to allowances without checking how this affects overtime, which is calculated on basic salary, and end-of-service gratuity.
Applying mainland labour law to staff employed by a DIFC or ADGM entity, which have their own employment laws.
Not accruing end-of-service gratuity from the first year, creating an unfunded liability.
Ignoring Emiratisation obligations once headcount grows.
Still to be confirmed · 6
Current Emiratisation targets, the companies and sectors covered and contribution amounts for shortfalls could not be confirmed.
Federal pension (GPSSA) contribution rates for UAE and GCC nationals were not confirmed.
The mandatory unemployment insurance scheme, the Wage Protection System and any voluntary end-of-service savings scheme were not confirmed.
DIFC and ADGM employment law rules, including the DIFC Employee Workplace Savings scheme, were not reviewed.
The English text of Federal Decree-Law No. 33 of 2021 opened may not reflect its three amendments; check the consolidated version.
Free zone work permit procedures and the wage basis for end-of-service gratuity were not confirmed.
UAE Legislation Platform — Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations (record page)Checked against an official source · checked 2026-10-18 · 1 statement
UAE Legislation Platform — Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour RelationsChecked against an official source · checked 2026-10-18 · 7 statements
UAE Government Portal (u.ae) — Working hours in the private sectorChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
9 statements on employment, payroll and mobility in the United Arab Emirates
Licensing, regulated sectors and incentives
4 statements, checked against sources
Every business needs a licence from either the emirate's economic department (mainland) or a free zone authority, and regulated sectors need separate approval from a sector regulator. Strategic-impact activities need federal approval for foreign investors, and some activities remain reserved to UAE nationals. The main incentive is the free zone system, including the 0% Qualifying Free Zone Person tax regime.
Documents usually needed
Commercial licence listing permitted activities
Sector regulator approval or licence where the activity is regulated
Federal approval for strategic-impact activities
Free zone lease and licence for free zone entities
Common mistakes
Carrying on an activity not listed on the licence.
Applying for a trade licence before checking whether a sector regulator must approve first.
Assuming free zone status alone delivers 0% corporate tax.
Relying on old activity lists; emirates update them and agency names have changed.
Still to be confirmed · 5
Federal and emirate government procurement rules, supplier registration and the In-Country Value programme were not confirmed.
Foreign ownership of real estate (freehold areas designated by each emirate, for example under Dubai and Abu Dhabi property laws) was not confirmed and is not stated here.
Financial services licensing by the Central Bank, the Securities and Commodities Authority, the DFSA (DIFC), the FSRA (ADGM) and Dubai's virtual assets regulator was not confirmed.
The commercial agency law (relevant to distributors and agents on the mainland) was not reviewed.
Current emirate activity lists for full foreign ownership were not checked against the emirate departments.
Chambers and Partners (Hadef & Partners) — Investing In... 2026: UAEChecked against a secondary source · checked 2026-10-18 · 1 statement
Chambers and Partners (Habib Al Mulla & Partners) — Doing Business In... 2025: UAEChecked against a secondary source · checked 2026-10-18 · 2 statements
UAE Government Portal (u.ae) — Full foreign ownership of commercial companiesChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
4 statements on licensing, regulated sectors and incentives in the United Arab Emirates
Banking, foreign exchange and repatriation
14 statements, checked against sources
The dirham is pegged to the US dollar, which the Central Bank of the UAE defends by buying and selling dirhams at 3.673 and 3.672, and keeping that peg is the central bank's main monetary objective. Banks and other financial institutions are licensed and supervised by the Central Bank under Federal Decree-Law No. 6 of 2025, and onboarding follows the anti-money laundering law in force since October 2025, so expect full look-through to beneficial owners at the 25% level and source-of-wealth questions for higher-risk customers. Profits can be paid to foreign shareholders without UAE withholding tax because the rate is 0%.
How it works, step by step
Complete the commercial licence and file the beneficial owner register, documenting ownership to natural persons.78Licensing authority and registrar
Submit the account application with corporate documents, identity documents for owners and signatories, and a description of expected transaction flows.1516Licensed bank
Answer enhanced due diligence questions on source of funds and source of wealth where the bank identifies higher-risk factors.17Licensed bank
Once the account is open, use its IBAN for all electronic payments and keep documents supporting dividend and intra-group payments.1819Licensed bank
No timings or fees are shown unless an official source states them.
Documents usually needed
Commercial licence and constitutional documents
Beneficial owner register and group ownership chart
Passports and proof of address for shareholders, managers and signatories
Board resolution authorising account opening and signatories
Description of the business model, expected transaction flows and main counterparties
Evidence of source of funds and source of wealth for beneficial owners where the bank requests it
Common mistakes
Applying to banks before the beneficial ownership chain is documented to natural persons.
Underestimating the information banks require on expected transaction volumes and counterparties.
Assuming a free zone or DIFC/ADGM licence guarantees account approval.
Collecting or transferring money for customers without checking whether the activity needs a Central Bank licence.
Relying on bank forms or policies that still cite the repealed 2018 Central Bank or anti-money laundering laws without checking the current position.
Still to be confirmed · 6
No official UAE page found expressly states that there are no exchange controls or restrictions on repatriating capital; Central Bank pages describe the peg but are silent on exchange controls, so the point is not stated as a claim.
The Central Bank customer due diligence guidance shown as in force still cites the repealed 2018 AML law; whether an updated version under Federal Decree-Law No. 10 of 2025 has been issued was not confirmed.
Transitional provisions of Federal Decree-Law No. 6 of 2025 for institutions licensed under the 2018 law could not yet be checked.
The federal legal basis for the AED 60,000 cash declaration threshold could not yet be checked; it is confirmed only from the Dubai Customs guide.
Account opening timelines and minimum balances vary by bank and are not stated.
DFSA (DIFC) and FSRA (ADGM) banking and onboarding rules were not reviewed.
Central Bank of the UAE (CBUAE) — How the Monetary System WorksChecked against an official source · checked 2026-10-19 · 1 statement
Central Bank of the UAE (CBUAE) — About the Framework (Dirham Monetary Framework)Checked against an official source · checked 2026-10-19 · 1 statement
Central Bank of the UAE (CBUAE) — Monetary Policy and Domestic MarketsChecked against an official source · checked 2026-10-19 · 1 statement
CBUAE Rulebook — Federal Decree-Law No. (6) of 2025 Regarding the Central Bank, Regulation of Financial Institutions and Activities, and Insurance BusinessChecked against an official source · checked 2026-10-19 · 3 statements
CBUAE Rulebook — Decretal Federal Law No. (14) of 2018 Regarding the Central Bank & Organization of Financial Institutions and ActivitiesChecked against an official source · checked 2026-10-19 · 1 statement
CBUAE Rulebook — Federal Decree by Law No. (10) of 2025 Regarding Anti-Money Laundering, and Combating the Financing of Terrorism and Proliferation FinancingChecked against an official source · checked 2026-10-19 · 2 statements
CBUAE Rulebook — Guidance for Licensed Financial Institutions on Customer Due Diligence/Know Your Customer and Record-KeepingChecked against an official source · checked 2026-10-19 · 2 statements
Central Bank of the UAE (CBUAE) — Anti-Money Laundering and Combating the Financing of TerrorismChecked against an official source · checked 2026-10-19 · 1 statement
UAE Government portal (u.ae) — Banking in the UAEChecked against an official source · checked 2026-10-19 · 1 statement
Dubai Customs — Dubai Customs Services Guide 2025Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
14 statements on banking, foreign exchange and repatriation in the United Arab Emirates
Customs, trade agreements and product rules
15 statements, checked against sources
The UAE applies the GCC common customs regime. Most imports pay duty of 5% of the CIF value, with 50% on alcohol and 100% on tobacco, and valuation follows the GCC Common Customs Law. Importers register with the customs authority of the emirate where they clear goods. Goods in designated free zones are held duty-free as foreign goods, and restricted products need prior approval from the competent ministry or authority. The UAE is party to GCC trade agreements with EFTA and Singapore and has signed bilateral Comprehensive Economic Partnership Agreements, starting with India in 2022.
How it works, step by step
Obtain a commercial licence that permits import or export activity.6Mainland licensing authority or free zone authority
Register with the emirate customs authority and obtain a customs code.2021Dubai Customs, Abu Dhabi Customs or the relevant emirate customs authority
Obtain any permit or conformity certificate the goods need from the competent authority.222324For example MoIAT, Ministry of Health and Prevention, TDRA, Executive Office for Control and Non-Proliferation
File the customs declaration with invoice, packing list, certificate of origin and permits, and pay duty and import VAT.2526Emirate customs authority; Federal Tax Authority for VAT
No timings or fees are shown unless an official source states them.
Documents usually needed
Commercial licence permitting import or export activity
Customs client registration (customs code) with the emirate customs authority
Commercial invoice, packing list, certificate of origin and bill of lading or airway bill
Permits or conformity certificates for restricted goods
Proof of origin meeting the rules of the trade agreement being claimed
Common mistakes
Selling from a free zone directly to mainland customers without an onshore presence.
Shipping restricted goods such as medicines, vehicles, communication devices or plants before obtaining the competent authority's approval.
Assuming free zone storage removes all customs and VAT obligations once goods enter the mainland.
Registering with only one emirate's customs authority when goods will be cleared through another.
Pricing on preferential CEPA or FTA rates before confirming the agreement is in force and the goods meet its origin rules.
Still to be confirmed · 6
Entry-into-force dates of the UAE's bilateral CEPAs (including India) and the full list in force were not shown on the Ministry page and were not confirmed.
The entry-into-force date of the GCC-Singapore FTA was not confirmed.
The GCC Common Customs Law text and the UAE instrument applying it could not yet be checked directly; duty rates and valuation are confirmed from Dubai Customs.
The strategic goods export control law (reported as Federal Decree-Law No. 43 of 2021) and the UAE Control List could not yet be checked; only the authorities for controlled chemicals and nuclear items are confirmed.
The name and scope of MoIAT's product conformity scheme (for example which products need a certificate or quality mark) were not confirmed.
Abu Dhabi and other emirates' customs registration requirements and fees could not yet be checked.
Chambers and Partners (Habib Al Mulla & Partners) — Doing Business In... 2025: UAEChecked against a secondary source · checked 2026-10-18 · 1 statement
UAE Legislation Platform — Federal Law Concerning Agricultural QuarantineChecked against an official source · checked 2026-10-18 · 1 statement
Dubai Customs — Dubai Customs Services Guide 2025Checked against an official source · checked 2026-10-19 · 4 statements
Abu Dhabi Customs — GCC Unified Guide for Customs ProceduresChecked against an official source · checked 2026-10-19 · 1 statement
Abu Dhabi Customs — Unified Guide for Customs Procedures at GCC First Points of Entry (2025 English edition)Checked against an official source · checked 2026-10-19 · 1 statement
Abu Dhabi Customs — Restricted and Prohibited GoodsChecked against an official source · checked 2026-10-19 · 2 statements
Ministry of Industry and Advanced Technology (MoIAT) — About MoIATChecked against an official source · checked 2026-10-19 · 1 statement
Ministry of Economy and Tourism — Comprehensive Economic Partnership Agreements (CEPA)Checked against an official source · checked 2026-10-19 · 1 statement
European Free Trade Association (EFTA) — Gulf Cooperation Council (GCC) free trade agreementChecked against an official source · checked 2026-10-19 · 1 statement
Ministry of Economy and Tourism — GCC-Singapore Free Trade Agreement (GSFTA)Checked against an official source · checked 2026-10-19 · 1 statement
Abu Dhabi Customs — About AEOChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
15 statements on customs, trade agreements and product rules in the United Arab Emirates
Data protection, cyber and digital compliance
15 statements, checked against sources
The UAE runs three separate data protection regimes. Onshore and in most free zones the federal Personal Data Protection Law (Federal Decree-Law No. 45 of 2021) applies, but compliance deadlines run from executive regulations that we could not confirm as issued. The DIFC and ADGM financial free zones have their own GDPR-style laws with active regulators, registration duties and transfer rules. Separately, federal e-invoicing becomes mandatory for businesses with revenue of AED 50 million or more from 1 January 2027.
How it works, step by step
Work out which revenue band applies for e-invoicing (AED 50 million or more, or below).2728Ministry of Finance
Appoint an accredited e-invoicing service provider by the deadline for your band (30 October 2026 or 31 March 2027).2728Ministry of Finance
Go live on the e-invoicing system by 1 January 2027 or 1 July 2027, depending on band.2728Ministry of Finance
For a DIFC entity, file the data processing notification with the Commissioner and renew it annually.29DIFC Commissioner of Data Protection
No timings or fees are shown unless an official source states them.
Documents usually needed
Record of processing activities mapped by entity and regime (PDPL, DIFC or ADGM)
Privacy notices and consent records for PDPL processing
DIFC data protection notification and annual renewal
Standard contractual clauses (DIFC or ADGM) for transfers to the mainland or abroad
Data breach response plan with regulator-specific timelines
Contract with an accredited e-invoicing service provider
Common mistakes
Assuming one UAE-wide privacy policy covers mainland, DIFC and ADGM entities alike.
Treating a DIFC-to-mainland intra-group transfer as domestic; the DIFC does not list the onshore UAE as adequate.
Waiting for PDPL executive regulations before doing any compliance work, when the statute is already in force.
Missing the 72-hour breach window in ADGM because the group plan follows a looser timeline.
Leaving e-invoicing service provider selection until the last weeks before the 30 October 2026 deadline.
Still to be confirmed · 6
Whether PDPL executive regulations have been issued: no official source found; secondary sources reported them as not issued as of September 2026.
Federal breach notification deadlines, DPO thresholds and penalty amounts depend on executive regulations and a Cabinet decision that we could not locate.
Health data localisation rules under Federal Law No. 2 of 2019 and banking data rules of the Central Bank were not reviewed in detail.
Cybersecurity obligations for critical infrastructure (UAE Cybersecurity Council and sector regulators) were not confirmed.
The specific obligations of the Child Digital Safety law for platforms were not reviewed.
Maximum fines under the DIFC and ADGM regimes were not confirmed from the official pages we opened.
UAE Legislation Platform — Federal Decree by Law No. (45) of 2021 Concerning the Protection of Personal DataChecked against an official source · checked 2026-10-18 · 6 statements
UAE Government portal (u.ae) — Data protection lawsChecked against an official source · checked 2026-10-18 · 1 statement
DIFC Commissioner of Data Protection — Important FAQs on Data Protection & PrivacyChecked against an official source · checked 2026-10-18 · 2 statements
DIFC Commissioner of Data Protection — Data Export & Sharing: Transferring Personal DataChecked against an official source · checked 2026-10-18 · 1 statement
ADGM Office of Data Protection — Overview of the Data Protection Regulations 2021Checked against an official source · checked 2026-10-18 · 1 statement
ADGM — ADGM Data Protection Regulations 2021 UpdateChecked against an official source · checked 2026-10-18 · 1 statement
Ministry of Finance — Ministerial Resolution No. (66) of 2026 Amending Certain Provisions of Ministerial Resolution No. (244) of 2025 Regarding the Implementation of the Electronic Invoicing SystemChecked against an official source · checked 2026-10-18 · 1 statement
Ministry of Finance — Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing SystemChecked against an official source · checked 2026-10-18 · 1 statement
UAE Legislation Platform — Federal Decree by Law No. (26) of 2025 Regarding Child Digital SafetyChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
15 statements on data protection, cyber and digital compliance in the United Arab Emirates
Intellectual property and brand protection
13 statements, checked against sources
Trademarks, patents, designs and copyright are federal and are administered by the Ministry of Economy and Tourism. The current statutes date from 2021 and took effect in 2022. The UAE is in the Madrid system for trademarks and accepts PCT patent applications, so international filings can designate or enter the UAE. Register brands early and record licences where the law requires it, because protection and enforcement depend on registration.
How it works, step by step
Search and file the trademark application, nationally or by designating the UAE in a Madrid international application.3031Ministry of Economy and Tourism; WIPO for Madrid filings
Monitor the 30-day opposition period after publication.32Ministry of Economy and Tourism
Record industrial property licences in the Register so they bind third parties.33Ministry of Economy and Tourism
Renew trademarks every ten years and keep evidence of use.3435Ministry of Economy and Tourism
No timings or fees are shown unless an official source states them.
Documents usually needed
Trademark specification of goods and services by class
Power of attorney for a registered trademark or industrial property agent
Priority documents for any priority claim or PCT national phase entry, where relevant
Written licence agreements for registration in the Register
IP assignment clauses in employment and contractor agreements
Common mistakes
Relying on a free-zone trade licence or trade name as brand protection; trademark rights come from federal registration.
Not recording a patent or design licence, leaving it unenforceable against third parties.
Letting a mark sit unused for five years, exposing it to cancellation.
Assuming the contractor owns nothing without checking the written agreement, or the reverse.
Still to be confirmed · 5
Official government fees for filing, examination and renewal were not checked (Cabinet Resolution No. 102 of 2025 on Ministry fees is published in Arabic).
Paris Convention membership was not confirmed from an official WIPO page run.
Customs recordal and border enforcement procedures for counterfeit goods were not reviewed.
The role, if any, of DIFC intellectual property legislation alongside federal registration was not confirmed.
Typical examination times were not confirmed and are not stated here.
Ministry of Economy and Tourism — Federal Decree-Law No. 36 of 2021 on TrademarksChecked against an official source · checked 2026-10-18 · 4 statements
Ministry of Economy and Tourism — ServicesChecked against an official source · checked 2026-10-18 · 1 statement
Ministry of Economy and Tourism — Federal Law No. 11 of 2021 on the Regulation and Protection of Industrial Property RightsChecked against an official source · checked 2026-10-18 · 5 statements
Ministry of Economy and Tourism — Federal Decree-Law No. 38 of 2021 on Copyrights and Neighbouring RightsChecked against an official source · checked 2026-10-18 · 3 statements
Questions on this topic
13 statements on intellectual property and brand protection in the United Arab Emirates
M&A, competition and restructuring
11 statements, checked against sources
Deals that cross the federal merger control thresholds (UAE turnover above AED 300 million in the relevant market, or a combined share above 40%) must be notified to the Ministry of Economy and Tourism at least 90 days before completion and cannot close until cleared. The 2023 competition law reaches conduct abroad that affects UAE markets, and executive regulations were issued in 2026. Insolvency onshore is governed by the 2023 Financial Restructuring and Bankruptcy Law, which excludes free-zone companies subject to their own insolvency provisions; DIFC and ADGM companies should be checked against their zone rules.
How it works, step by step
Test the deal against the AED 300 million turnover and 40% market share thresholds for the relevant UAE market.36Ministry of Economy and Tourism (competition)
File the economic concentration application at least 90 days before the planned completion.37Ministry of Economy and Tourism
Hold completion until the Minister's decision, offering undertakings if needed.38Ministry of Economy and Tourism
Complete the share transfer and update the commercial register under the Commercial Companies Law or the relevant free-zone regime.39Emirate economic department or free-zone registrar
No timings or fees are shown unless an official source states them.
Documents usually needed
Economic concentration notification form and supporting market data
Last financial year sales figures for the relevant UAE market
Transaction documents with a regulatory condition and long-stop date that allow for 90 to 135 days of review
Updated memorandum of association and register filings after completion
Restructuring plan and creditor information for preventive settlement or restructuring applications
Common mistakes
Assuming a foreign-to-foreign deal is outside UAE merger control when it affects a UAE market.
Setting a long-stop date shorter than the 90-day pre-completion filing period plus a possible 45-day extension.
Treating silence from the Ministry as approval; the English text treats it as rejection.
Assuming the federal bankruptcy law governs a DIFC or ADGM subsidiary.
Still to be confirmed · 5
The content of Cabinet Decision No. (59) of 2026 (executive regulations, Arabic only) and the 2026 fees decision was not reviewed.
Whether the competition law applies in free zones is not stated in the text we read.
Foreign ownership limits for activities of strategic impact (Cabinet Resolution No. 55 of 2021) could not yet be checked run.
SCA takeover and listed-company acquisition rules, and DFSA/FSRA takeover rules in the DIFC and ADGM, were not reviewed.
DIFC Insolvency Law and ADGM Insolvency Regulations could not yet be checked; their exclusion from the federal law is inferred from Article 3 of the federal law.
Ministry of Economy and Tourism — Federal Decree-Law No. (36) of 2023 Regulating CompetitionChecked against an official source · checked 2026-10-18 · 5 statements
Ministry of Economy and Tourism — Cabinet Decision No. (3) of 2025 On the Thresholds Related to the Implementation of Federal Decree-Law No. (36) of 2023 Regulating CompetitionChecked against an official source · checked 2026-10-18 · 1 statement
Ministry of Economy and Tourism — Regulation of Competition LegislationsChecked against an official source · checked 2026-10-18 · 1 statement
Ministry of Economy and Tourism — Federal Decree-Law No. (51) of 2023 Promulgating the Financial and Bankruptcy LawChecked against an official source · checked 2026-10-18 · 3 statements
Ministry of Economy and Tourism — Companies' LegislationsChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
11 statements on m&a, competition and restructuring in the United Arab Emirates
Financial crime, sanctions and compliance
10 statements, checked against sources
The UAE replaced its AML framework in 2025 with Federal Decree-Law No. 10 of 2025 and executive regulations in Cabinet Resolution No. 134 of 2025. Financial institutions and designated non-financial businesses such as real estate agents, dealers in precious metals, corporate service providers, lawyers and accountants must carry out due diligence, report suspicions to the Financial Intelligence Unit and keep records for at least five years. Targeted financial sanctions require any person in the UAE to freeze listed persons' funds within 24 hours.
How it works, step by step
Confirm whether the business is a financial institution, virtual asset service provider or designated non-financial business, and identify its supervisor.4041Relevant supervisory authority (for example Ministry of Economy and Tourism or Ministry of Justice)
Build due diligence, screening and record-keeping procedures that meet the thresholds above.4243Business, overseen by its supervisory authority
File suspicious transaction reports with the Financial Intelligence Unit without delay.44Financial Intelligence Unit
On a sanctions match, freeze within 24 hours and notify the Executive Office within five business days.4546Executive Office; supervisory authority
No timings or fees are shown unless an official source states them.
Documents usually needed
AML/CFT risk assessment and policies
Customer due diligence files and beneficial ownership records
Sanctions screening logs
Suspicious transaction report records
Board-approved governance and compliance policies
Common mistakes
Assuming AML rules only apply to banks; real estate, gold, corporate services, legal and accounting businesses are covered.
Relying on policies written for the earlier 2018 framework without checking them against the 2025 law and regulations.
Screening only against UN lists and missing the UAE Local Terrorist List.
Discarding records before the five-year minimum.
Still to be confirmed · 5
Bribery provisions in Federal Decree-Law No. 31 of 2021 (public, foreign and private sector bribery, and penalties) could not yet be checked in full.
The repeal of Federal Decree-Law No. 20 of 2018 and the effective date of the 2025 law were not confirmed from the law text, which could not yet be checked.
Mandatory insurance requirements for employers and businesses (health, motor and sector cover) were not confirmed run.
Whistle-blowing protections for private sector employees were not confirmed.
DIFC (DFSA) and ADGM (FSRA) AML rulebooks were not reviewed.
Ministry of Economy and Tourism — Anti-Money Laundering Crimes LegislationsChecked against an official source · checked 2026-10-18 · 2 statements
Ministry of Economy and Tourism — Cabinet Resolution No. (134) of 2025 Regarding the Executive Regulations of Federal Decree by Law No. (10) of 2025Checked against an official source · checked 2026-10-18 · 4 statements
Ministry of Economy and Tourism (publisher) — Cabinet Decision No. 74 of 2020 Regarding the UAE List of Terrorists and Implementation of UN Security Council DecisionsChecked against an official source · checked 2026-10-18 · 2 statements
UAE Legislation Platform — Federal Law by Decree No. (31) of 2021 Promulgating the Crimes and Penalties LawChecked against an official source · checked 2026-10-18 · 1 statement
Ministry of Economy and Tourism — Companies' LegislationsChecked against an official source · checked 2026-10-18 · 1 statement
Questions on this topic
10 statements on financial crime, sanctions and compliance in the United Arab Emirates
Courts, arbitration and enforcement
24 statements, checked against sources
Onshore, the UAE has federal courts and separate emirate-level judicial bodies such as Dubai Courts and the Abu Dhabi Judicial Department, all applying the federal Civil Procedure Code. The DIFC and ADGM financial free zones run their own English-language common law courts, which parties can choose by written agreement. Onshore arbitration is governed by Federal Law No. 6 of 2018, as amended in 2023, and the UAE has been party to the New York Convention since 2006, which supports enforcement of foreign awards. Pre-action conciliation is part of the onshore court process.
How it works, step by step
Attempt settlement through the relevant committee or mediation and conciliation centre and obtain a no-objection letter if it fails.47Court-attached committees and mediation centres
File the statement of claim in the Court of First Instance with jurisdiction.4849Federal or local court
Appeal within 30 days of judgment (10 days in urgent matters) if needed.50Court of Appeal
Enforce the judgment through the execution judge; for foreign judgments, attest the original with the Ministry of Foreign Affairs first.51Execution judge, Court of First Instance; Ministry of Foreign Affairs
No timings or fees are shown unless an official source states them.
Documents usually needed
Contract with a clear governing law, forum and arbitration clause naming the seat and institution
Board resolution or power of attorney confirming authority to agree to arbitration
Legal translations of foreign-language documents where the onshore court requires them
Attested original of any foreign judgment to be enforced
No-objection letter from the mediation or conciliation stage
Written DIFC or ADGM jurisdiction clause where those courts are chosen
Common mistakes
Naming an institution that no longer operates under that name, or leaving the seat unclear, in the arbitration clause.
Assuming English will be used in Abu Dhabi centre arbitration without expressly agreeing it.
Missing the 30-day appeal deadline.
Overlooking the pre-filing conciliation step, which can delay filing.
Signing an arbitration clause through a person without specific authority to agree to arbitration.
Missing the 30-day deadline to bring an action to annul an onshore award.
Still to be confirmed · 8
The DIFC Arbitration Law record is labelled 'Inactive' on the DIFC site while still listed under DIFC Laws; whether a newer DIFC arbitration law applies was not confirmed.
The ADGM Arbitration Regulations could not yet be checked from an official page.
The relationship between arbitrateAD and the former Abu Dhabi Commercial Conciliation and Arbitration Centre, and the year of the current arbitrateAD Rules, were not confirmed on the centre's site.
The arbitration law articles cited were read from the legislation platform text; changes made by the 2023 amendment were not compared article by article.
Detailed conditions for enforcing foreign judgments under the Civil Procedure Code (reciprocity and related tests) could not yet be checked from the law text.
The mechanics of enforcing DIFC and ADGM judgments in onshore courts, and vice versa, were not confirmed.
The federal mediation law and its current number were not confirmed.
Onshore court fees and typical timelines are not stated.
UAE Government portal (u.ae) — General provisions (litigation procedures)Checked against an official source · checked 2026-10-18 · 1 statement
UAE Government portal (u.ae) — Civil casesChecked against an official source · checked 2026-10-18 · 4 statements
UAE Government portal (u.ae) — Alternative methods to settle commercial disputesChecked against an official source · checked 2026-10-18 · 3 statements
Ministry of Economy and Tourism — Companies' LegislationsChecked against an official source · checked 2026-10-18 · 1 statement
UAE Government portal (u.ae) — Promoting the competency of the judicial system in the UAEChecked against an official source · checked 2026-10-18 · 1 statement
UNCITRAL — Status: Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958)Checked against an official source · checked 2026-10-19 · 1 statement
UAE Legislation Platform — Federal Law No. (6) of 2018 Concerning the ArbitrationChecked against an official source · checked 2026-10-19 · 5 statements
DIFC Courts — About the DIFC CourtsChecked against an official source · checked 2026-10-19 · 1 statement
DIFC Courts — Opt in to DIFC Courts JurisdictionChecked against an official source · checked 2026-10-19 · 1 statement
DIFC Courts — Court StructureChecked against an official source · checked 2026-10-19 · 1 statement
DIFC Courts — EnforcementChecked against an official source · checked 2026-10-19 · 1 statement
Abu Dhabi Global Market (ADGM) — ADGM CourtsChecked against an official source · checked 2026-10-19 · 1 statement
Abu Dhabi Global Market (ADGM) — ADGM Courts legislation and proceduresChecked against an official source · checked 2026-10-19 · 1 statement
Dubai International Financial Centre (DIFC) — Arbitration Law DIFC Law No. 1 of 2008Checked against an official source · checked 2026-10-19 · 1 statement
Abu Dhabi International Arbitration Centre (arbitrateAD) — arbitrateADChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
24 statements on courts, arbitration and enforcement in the United Arab Emirates
Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
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