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Regulatory updates

Every UAE regulatory change, as it happens.

New rules, circulars, consultations and notices from UAE regulators, each summarised with who is affected and what to do. Collected by Arakan Lexara from the regulators' own websites.

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All regulatorsDubai Financial Services Authority (70)Federal Tax Authority (46)Virtual Assets Regulatory Authority (27)Financial Services Regulatory Authority — ADGM (22)Central Bank of the UAE (19)Ministry of Economy — AML/CFT & Commercial Supervision (17)ADGM Registration Authority (10)DIFC Registrar of Companies (10)Federal (Cross-Regulator / Federal Decree-Laws) (2)Dubai Multi Commodities Centre (1)Dubai Land Department (1)Ministry of Finance (1)Real Estate Regulatory Authority — Dubai (1)Ministry of Human Resources and Emiratisation (1)
  1. Central Bank of the UAE1 Feb 2026New Regulation/StandardHigh impact

    Operational Risk Management Regulation

    A new regulation issued under Federal Decree-Law No. 6/2025 requiring all licensed financial institutions to establish formal operational risk management frameworks, including risk identification, controls, and reporting to the Board. Publication date is a best-sourced estimate: CBUAE's Rulebook confirms the circular number (C 1/2026) and an effective date of 14 September 2026, but the exact issuance/gazette-publication date was not independently located; based on the sequence of related 2026 circular numbers (C2 published mid-Feb, C3 published 19 Feb, C5 published 13 Mar), C1 was likely issued in late January/early February 2026.

  2. Federal Tax Authority29 Jan 2026FTA DecisionLow impact

    FTA Decision on Standards, Controls and Procedures for Excise Goods Shortages

    Sets standards and procedures the FTA applies when assessing shortages of excise goods (e.g. inventory/stocktake discrepancies) at designated excise zones and warehouses. FTA's own legislation listing labels this 'No. 6 of 2025' despite a January 2026 issue date; exact number/year could not be independently reconciled within this research session — flagged for verification.

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Updates are found automatically on regulators' websites and summarised by AI. Check the official source before relying on any item.

Past weekly briefings

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Laws and regulations are issued and published by the relevant UAE authorities; always rely on the official text. Summaries on this page are for information only and are not legal advice.

The selection, arrangement and summaries of this library are Arakan's own work and are protected under UAE Federal Decree-Law No. 38 of 2021 on Copyright and Neighbouring Rights. Automated scraping, bulk copying or republishing of this content without Arakan's written permission is prohibited and may be an offence under UAE Federal Decree-Law No. 34 of 2021 on Combating Rumours and Cybercrimes. See the Terms of Service, Section 5.

ADGM Registration Authority
23 Jan 2026
Consultation Paper
Medium impact

Proposed Guidance on Crypto Mining Activities

The Registration Authority sought views on a proposed regulatory/guidance approach to crypto mining activities conducted within ADGM, addressing licensing scope, energy/operational considerations and oversight. Entities considering crypto mining operations in ADGM should monitor for finalised guidance.

  • Virtual Assets Regulatory Authority22 Jan 2026Administrative NoticeMedium impact

    Enhanced Measures for High-Risk Jurisdictions - Updated FATF Lists (October 2025)

    VARA notified VASPs of the FATF's October 2025 updates to its high-risk and increased-monitoring jurisdiction lists, requiring enhanced due diligence for exposures to newly listed jurisdictions.

  • Dubai Financial Services Authority19 Jan 2026CircularMedium impact

    2026 Suitability Thematic Review – Questionnaire Launch

    DFSA opened its 2026 Suitability thematic review questionnaire via the ePortal (flagged in advance in the 28 Nov 2025 Dear SEO letter), requiring firms to respond by 9 February 2026. Date sourced from secondary reporting.

  • Federal Tax Authority12 Jan 2026Cabinet DecisionMedium impact

    Cabinet Decision No. 1 of 2026 on Corporate Tax Exemption for Qualifying Sports Entities and Related Organizations

    Establishes a Corporate Tax exemption framework, applied retrospectively to the 1 June 2023 Corporate Tax commencement date, for International Sports Entities, their Sports Entity subsidiaries, and Ancillary Entities, subject to registration, a 60-business-day application window, and annual eligibility declarations in place of tax returns.

  • Dubai Financial Services Authority9 Jan 2026GuidanceMedium impact

    Thematic Review Findings – Conflicts of Interest

    Thematic review found over 90% of firms had conflicts-of-interest policies, but many had gaps in risk assessment coverage, governance and over-reliance on employee self-disclosure. DFSA held an outreach session on 4 February 2026 to share findings. Date sourced from secondary reporting.

  • Virtual Assets Regulatory Authority8 Jan 2026GuidanceMedium impact

    Onboarding and Classification of Qualified Investors

    VARA issued guidance (v3) on how VASPs must onboard and classify 'Qualified Investors', clarifying eligibility criteria and documentation standards that determine which clients may access higher-risk products such as derivatives.

  • Federal Tax Authority8 Jan 2026Cabinet DecisionMedium impact

    Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax

    Sets out categories of persons/entities exempt from UAE Corporate Tax and the conditions attaching to that exemption. Issued 2 May 2025; published on FTA's Official Gazette listing 8 January 2026 — flagged for date uncertainty (underlying rule likely applicable from an earlier date).

  • Ministry of Economy — AML/CFT & Commercial Supervision6 Jan 2026Press ReleaseMedium impact

    Ministry of Economy and Tourism Reviews New Amendments to the Commercial Companies Law and Their Pivotal Role in Enhancing Competitiveness of the UAE's Business Environment

    Minister Abdulla bin Touq Al Marri led a media briefing detailing the 15 articles amended by Federal Decree-Law No. 20 of 2025 (MOE-2025-003), including multi-class shares, cross-emirate/free-zone company transfer without liquidation, and the reduced one-year lock-up for private JSC shares. An informational briefing rather than a new legal instrument, but signals MOET's implementation priorities for the 2025 CCL reform.

  • Federal Tax Authority30 Dec 2025Press ReleaseLow impact

    Implementation of Amendments to Certain Provisions of the Federal Tax Authority's Service Fees Effective from 1 January 2026

    Introduces new FTA service fees for Unilateral Advance Pricing Agreement applications/renewals, and cancels the fee for paper tax registration certificates in favour of free QR-coded electronic certificates for all registrants.

  • Federal Tax Authority29 Dec 2025Cabinet DecisionMedium impact

    Cabinet Decision No. 198 of 2025 Amending the Executive Regulation of the Excise Tax Law

    Updates Excise Tax registration protocols (including FTA authority to unilaterally register non-compliant persons), extends the window for claiming excise deductions to the subsequent tax period, aligns refund timelines with the Tax Procedures Law, and broadens refund eligibility for non-taxable persons. Date shown is the decision's issue date; the exact Official Gazette publish date was not independently confirmed — flagged.

  • Ministry of Economy — AML/CFT & Commercial Supervision25 Dec 2025CircularMedium impact

    Circular No. (8) of 2025 on Updating the Lists of High-Risk Countries, Countries Subject to Increased Monitoring, and Related Measures

    Routine but mandatory update to the FATF high-risk and increased-monitoring jurisdiction lists that DNFBPs (real estate, precious metals, accountants/auditors, corporate service providers) must apply in customer due diligence and enhanced due diligence screening.

  • Federal Tax Authority25 Dec 2025FTA DecisionLow impact

    FTA Decision No. 11 of 2025 on Additional Cases for Excise Tax Deduction

    Expands the circumstances in which excise tax already paid may be deducted/recovered, and sets related controls, supporting the transition to the new sweetened-drinks tax structure. Issued 12 December 2025; published 25 December 2025.

  • Federal Tax Authority25 Dec 2025FTA DecisionMedium impact

    FTA Decision No. 10 of 2025 on the Mechanism for Calculating Sugar and Sweetener Percentages

    Provides the technical calculation methodology (including for concentrates and powders) that businesses must use to determine sugar/sweetener content per 100ml for the new tiered sweetened-drinks excise tax rates under Cabinet Decision No. 197 of 2025. Issued 12 December 2025; published 25 December 2025.

  • Federal Tax Authority23 Dec 2025Cabinet DecisionMedium impact

    Federal Decree-Law No. 28 of 2025 Amending the Corporate Tax Law (Tax Credits and Incentives)

    Amends the Corporate Tax Law to create a legislative framework allowing certain tax credits/incentives (e.g. the subsequently-introduced R&D tax credit — see FTA-2026-006) to be refundable rather than only offsettable against tax liability; further scope and eligibility to be defined via Cabinet Decisions/executive regulations. Publication date is a best-sourced estimate based on secondary reporting; the exact Official Gazette issue/publish date could not be independently confirmed within this research session — flagged.

  • Federal Tax Authority21 Dec 2025Cabinet DecisionMedium impact

    Cabinet Decision No. 153 of 2025 on the Application of the Reverse Charge Mechanism on Metal Scrap

    Extends the domestic VAT reverse-charge mechanism to supplies of metal scrap between VAT-registered businesses, shifting output VAT accounting to the registered recipient to reduce fraud risk in the scrap-metal supply chain. Issued 4 November 2025; published 21 December 2025.

  • Ministry of Economy — AML/CFT & Commercial Supervision19 Dec 2025CircularHigh impact

    Circular No. (7) of 2025 Regarding the Re-Imposition of United Nations Sanctions on Iran

    MOET directed all supervised DNFBPs to update sanctions-screening systems, re-screen all existing customers/counterparties, apply asset-freezing measures, and report matches via goAML to the Executive Office for Control and Non-Proliferation, following the UN Security Council's re-imposition of sanctions on Iran under Resolution 1737 (2006) and successor resolutions. Immediate action required from real estate, precious-metals, accounting/audit and corporate-service DNFBPs.

  • Dubai Financial Services Authority15 Dec 2025Rule AmendmentMedium impact

    Notice of Amendments to Legislation: December 2025 (CP165 – Licensed Functions and Authorised Individuals)

    DFSA Board finalised CP165 changes to Licensed Functions and Authorised Individuals via amendments to the GEN and GLO modules (RMI Nos. 430-431/2025), effective 1 July 2026, revising appointment, fitness and propriety requirements.

  • Dubai Financial Services Authority15 Dec 2025Press ReleaseHigh impact

    DFSA issues updated rules on the regulation of Crypto Tokens in the DIFC

    DFSA announced finalised crypto token rules moving from a DFSA-prescribed Recognised Crypto Token list to firm-led, documented suitability assessments, with enhanced investor safeguards and proportionate reporting requirements — the next phase of its digital assets framework.

  • Dubai Financial Services Authority15 Dec 2025Rule AmendmentHigh impact

    Notice of Amendments to Legislation: December 2025 (CP168 – Crypto Tokens)

    DFSA Board finalised CP168 crypto token reforms across the GEN, COB, CIR, FER, AMI, MKT and GLO modules (RMI Nos. 423-429/2025), effective 12 January 2026, implementing the firm-led suitability assessment regime for crypto tokens.

  • Central Bank of the UAE14 Dec 2025New Regulation/StandardHigh impact

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

    These are the executive regulations implementing the new AML/CFT/CPF law (Federal Decree-Law No. 10/2025), providing detailed operational rules on customer due diligence, reporting, and supervisory procedures that CBUAE-licensed institutions must follow. This is the practical compliance rulebook institutions need alongside the parent law.

  • Federal Tax Authority12 Dec 2025Cabinet DecisionHigh impact

    Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates and Calculation Methods (Sweetened Drinks)

    Replaces the flat 50% excise tax on sweetened drinks with a tiered, sugar-content-based rate (AED 0 / 0.79 / 1.09 per litre depending on sugar content per 100ml), requiring MOIAT-accredited lab reports per product, with a transitional over-tax deduction available through 30 June 2026. Issued 27 November 2025; published 12 December 2025.

  • Dubai Financial Services Authority11 Dec 2025Consultation PaperMedium impact

    Consultation Paper No 169 – Miscellaneous

    CP169 proposed miscellaneous amendments across the AML, Fees (FER) and PIB modules, later finalised via the March 2026 Notice of Amendments to Legislation.

  • Dubai Financial Services Authority9 Dec 2025Enforcement NoticeMedium impact

    Individual Restriction Notice – Mr Kulvir Virk

    DFSA issued a restriction notice barring Mr Kulvir Virk from performing any financial services function in or from the DIFC, based on a prior UK FCA prohibition order and related fit-and-proper concerns — illustrating DFSA's use of overseas regulatory findings in individual enforcement. Note: DFSA's own enforcement-actions index groups this notice under 'October 2025' while secondary reporting (Waystone) cites 9 December 2025; date shown reflects the more precise secondary source and should be treated as approximate pending direct confirmation.

  • Financial Services Regulatory Authority — ADGM9 Dec 2025Press ReleaseMedium impact

    FSRA Showcases Enhancements to its Funds Regulatory Framework at ADFW

    The FSRA highlighted that new periodic (tailored) reporting requirements for Funds are now in effect, and recapped the open Consultation Paper No. 12 of 2025 proposals, alongside Q3 2025 sector growth figures (48% YoY AUM growth, 161 Fund Managers, 220 Funds). Fund managers should confirm they are meeting the new periodic reporting obligations.

  • Federal Tax Authority8 Dec 2025FTA DecisionMedium impact

    FTA Decision No. 8 of 2025 on Tax Compliance Timelines for Qualifying Investment Funds and their Investors

    Sets registration deadlines (3–12 months), tax-return filing timelines (9–12 months) and annual declaration deadlines (extended to 10 months) for Qualifying Investment Funds and their non-resident investors, implementing Cabinet Decision No. 34 of 2025's shift of QIFs from tax-transparent to tax-exempt status. Issued 18 September 2025; published 8 December 2025.

  • Financial Services Regulatory Authority — ADGM5 Dec 2025Consultation PaperMedium impact

    Updating the Regulatory Framework for Insurance in ADGM

    A companion discussion paper seeking broader stakeholder views on modernising ADGM's insurance regulatory framework, complementing Consultation Paper No. 13 of 2025 on ICPs and climate risk. Insurers and intermediaries should consider both papers together when assessing forthcoming rule changes.

  • Federal Tax Authority3 Dec 2025Cabinet DecisionHigh impact

    Federal Decree-Law No. 16 of 2025 Amending the VAT Law

    Amends the VAT Law (Federal Decree-Law No. 8 of 2017): clarifies reverse-charge self-invoicing, introduces a five-year limitation period to claim excess recoverable input tax, adds Article 54 provisions denying input tax recovery where connected to tax evasion, and repeals the former Article 79(bis) limitation provision. Effective 1 January 2026; also the legal basis referenced in Public Clarification VATP046. Issued 25 November 2025; publish date 3 December 2025.

  • Dubai Financial Services Authority28 Nov 2025Regulatory NoticeMedium impact

    Dear SEO Letter: 2026 Thematic Reviews on Suitability, Fund Platforms and Brokerage – Oversight of Trading Environment

    DFSA notified firms of its planned 2026 thematic review programme covering suitability, fund platform operations and brokerage trading-environment oversight, giving firms advance notice to prepare.