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Taxation
Corporate Tax, VAT, Excise Tax, tax procedures, treaties and official FTA guides and public clarifications.
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Documents: 95Official sources · amendment history · full-text search
Civil and private law
5 recordsCivil and private law
UAE Civil Transactions Law
Federal Decree-Law No. 25 of 2025 · effective 1 June 2026The current federal civil code covering general principles, obligations, contracts, property rights and security.
Civil and private law
Civil Personal Status for Non-Muslims
Federal Decree-Law No. 41 of 2022 · preamble + 18 articlesCivil marriage, no-fault divorce, maintenance, joint custody, succession, wills and parentage.
Civil and private law
Civil Personal Status Executive Regulation
Cabinet Resolution No. 122 of 2023 · preamble + 46 articles + 5 annex formsCivil marriage and divorce, maintenance and housing, joint custody, child travel and visitation, wills and five prescribed forms.
Civil and private law
Marriage of Persons Under Eighteen
Cabinet Resolution No. 212 of 2025 · preamble + 11 articlesCourt permission for early marriage, the assessment committee, required records, review criteria and appeals.
Civil and private law
Personal Status, Family and Succession
Federal Decree-Law No. 41 of 2024 · 5 promulgation provisions + 255 articlesMarriage, divorce, parentage, maintenance, custody, guardianship, wills, succession and specific sanctions.
Corporate law
2 recordsCorporate law
Commercial Companies Law
Federal Decree-Law No. 32 of 2021The principal federal framework for company forms, governance, capital, conversion and dissolution.
Corporate law
ADGM Companies Regulations — 2026 amendments
Amendment No. 1 and No. 2 of 2026 · 36 itemsCalendar-day deadlines, electronic service, the bearer-share ban, director information and nominee arrangements.
Commercial and banking law
14 recordsCommercial and banking law
Product Safety Law
Federal Law No. 10 of 2018 · 21 articlesSafe-product criteria, supplier duties, risk assessment, market surveillance, withdrawal, recall and liability.
Commercial and banking law
Product Safety Executive Regulation
Cabinet Resolution No. 38 of 2021 · 14 articlesCertificate recognition, risk reports, market surveillance, prevention of unsafe-product entry, withdrawal and recall.
Commercial and banking law
Standards and Metrology Decree-Law
Federal Decree-Law No. 20 of 2020 · 16 articlesStandards, metrology, calibration, technical regulations, conformity marks, conformity-assessment bodies and enforcement.
Commercial and banking law
KYC Digital Platform Decree-Law
Federal Decree-Law No. 30 of 2024 · 20 articlesThe federal digital KYC platform: data providers and users, client consent, confidentiality, Central Bank powers and liability.
Commercial and banking law
Central Bank and Financial Institutions Law
Federal Decree-Law No. 6 of 2025 · 188 articlesCentral Bank powers, licensing of banks, exchange houses, payment and insurance businesses, fintech, supervision, resolution and sanctions.
Commercial and banking law
Commercial Agencies Law
Federal Law No. 3 of 2022 · 31 articleCommercial-agent registration and exclusivity, territorial commission, termination and non-renewal, compensation, Committee proceedings and arbitration.
Commercial and banking law
Commercial Agencies Committee Resolution
Cabinet Resolution No. 82 of 2023 · 6 articlesThe Committee's procedural framework for filing and registration, hearings, evidence, time limits, decisions and agency deregistration.
Commercial and banking law
Competition Regulation Law
Federal Decree-Law No. 36 of 2023 · 40 articlesRestrictive agreements, dominance and economic dependence, predatory pricing, economic concentrations, investigations and sanctions.
Commercial and banking law
Competition Law Executive Regulation
Cabinet Resolution No. 59 of 2026 · 33 articlesCurrent dominance and predatory-pricing criteria, exemption, merger-control, complaint, investigation and settlement procedures.
Commercial and banking law
Consumer Protection Law
Federal Law No. 15 of 2020 · 38 articlesConsumer rights, provider duties, labelling and prices, warranties, recalls, e-commerce, enforcement, compensation and sanctions.
Commercial and banking law
Consumer Protection Executive Regulation
Cabinet Resolution No. 66 of 2023 · 43 articlesLabelling, invoices and prices, warranties, spare parts and repairs, recalls, discounts, complaints, testing, seizure and e-commerce.
Commercial and banking law
Anti-Commercial Fraud Law
Federal Decree-Law No. 42 of 2023 · 26 articlesProhibitions on fraudulent, spoiled and counterfeit goods, withdrawal, inspection, closure, confiscation, penalties and appeals.
Commercial and banking law
Anti-Commercial Fraud Executive Regulation
Cabinet Decision No. 107 of 2026 · 25 articlesInspection and sampling, 24-hour withdrawal, public notice, return, recycling, destruction, administrative fines and settlement.
Commercial and banking law
UAE Commercial Transactions Law
Federal Decree-Law No. 50 of 2022 · 621 indexed provisionsMerchants, commercial transactions, banking operations, bills and cheques.
Employment law
2 recordsEmployment law
Labour Relations Law
Federal Decree-Law No. 33 of 2021 · 74 articlesHiring, wages, working time, leave, termination and labour disputes.
Employment law
ADGM Employment Regulations 2024
ADGM Employment Regulations 2024 · 75 sectionsHiring, pay, working time, leave, health and safety, discrimination, whistleblowing and termination.
Taxation
42 recordsTaxation
Top-up Tax on Multinational Enterprises
Cabinet Decision No. 142 of 2024The UAE's core Pillar Two instrument defining in-scope multinational groups, the effective-tax-rate calculation and top-up to a 15% minimum.
Taxation
Pillar Two Commentary and Agreed Administrative Guidance
Ministerial Decision No. 96 of 2026The decision incorporates current OECD GloBE materials into the UAE regime, including the 2026 Consolidated Commentary, the central record of administrative guidance and the GIR.
Taxation
Pillar Two Information Return
Ministerial Decision No. 133 of 2026Specifies which UAE entities file the Pillar Two Information Return, who may use a designated local entity and when qualifying foreign filing is available.
Taxation
Top-up Tax Registration and Deregistration
FTA Decision No. 12 of 2026Sets registration and deregistration deadlines for persons within the Top-up Tax regime, including 2026 transitional deadlines.
Taxation
Qualifying Income of a Qualifying Free Zone Person
Cabinet Decision No. 100 of 2023The principal qualifying-income instrument for the 0% QFZP regime, covering permanent establishments, qualifying IP, de minimis, immovable property and substance.
Taxation
QFZP Qualifying and Excluded Activities
Ministerial Decision No. 229 of 2025The current qualifying and excluded activity lists for the free-zone regime, including manufacturing, commodities, funds, headquarters, treasury, aviation, distribution and logistics.
Taxation
VARA as Competent Authority for Specified QFZP Activities
Ministerial Decision No. 336 of 2025Recognises Dubai VARA as the competent authority for specified fund-management and wealth/investment-management activities under MD 229/2025.
Taxation
Additional Procedures for QFZP Distributors
FTA Decision No. 6 of 2026Requires an ISRS 4400 agreed-upon-procedures report and import/resale evidence for QFZP distribution in or from a designated zone.
Taxation
Small Business Relief through 2029
Ministerial Decision No. 73 of 2023 · amended by No. 131 of 2026A consolidated editorial overview of Small Business Relief: the AED 3 million revenue threshold now continues for periods ending on or before 31 December 2029.
Taxation
Transfer Pricing Documentation Requirements
Ministerial Decision No. 97 of 2023Sets the thresholds and content framework for UAE corporate-tax master files and local files, including included and excluded transactions.
Taxation
Corporate Tax Group Rules
Ministerial Decision No. 301 of 2024Current Tax Group formation and change rules covering ownership, residence, pre-group losses, intra-group transfers, entry, exit and notifications.
Taxation
Participation and Foreign PE Exemptions
Ministerial Decision No. 302 of 2024Current Participation Exemption and foreign-PE exemption rules covering ownership interests, aggregation, the 9% subject-to-tax test, asset test, liquidation losses and recapture.
Taxation
Corporate Tax for Natural Persons Conducting Business
Cabinet Decision No. 49 of 2023Determines when a natural person's business activity is within UAE Corporate Tax and excludes wages, personal investment and specified real-estate investment.
Taxation
Qualifying Investment Funds and Limited Partnerships
Cabinet Decision No. 34 of 2025Governs the exemption of QIFs, REITs and qualifying limited partnerships, together with investor-level treatment and UAE immovable-property income.
Taxation
UAE Nexus of a Non-Resident Person
Cabinet Decision No. 35 of 2025Defines a foreign juridical person's UAE nexus through UAE immovable-property income and specified investor adjustments under the qualifying-fund regime.
Taxation
Fair-Value Investment Property Depreciation Adjustments
Ministerial Decision No. 173 of 2025Defines the tax adjustment for fair-value investment property under a realisation-basis election, including the deduction cap and recapture.
Taxation
VAT Executive Regulation: Current Version and 2026 Amendment
Cabinet Decision No. 52 of 2017 · amendments through No. 149 of 2026A navigation page for the VAT Executive Regulation separating rules effective on 13 September 2026 from future provisions in Decision 149/2026.
Taxation
VATP046: Amendments to the VAT Decree-Law
FTA Public Clarification VATP046 · 4 September 2026An independent explanation of the FTA clarification on e-invoicing, reverse charge, input recovery, invoices, the five-year excess-credit claim limit and supply-chain evasion risk.
Taxation
VAT Adjustments after Exit from a Tax Group
Directive on Tax Transactions No. 2 of 2026Determines who reports post-exit VAT adjustments for former tax-group supplies and expenses and what evidence must be retained.
Taxation
VAT Conversion of Digital Currency into Dirhams
Directive on Tax Transactions No. 3 of 2026Sets the method for determining the AED value of consideration received in digital currency using the average spot rate of three selected exchanges.
Taxation
VAT on Fees in Life Insurance Contracts
Directive on Tax Transactions No. 4 of 2026Distinguishes charges forming part of exempt life insurance/reinsurance from separate taxable services.
Taxation
VAT Valuation of Deemed Supplies of Services
Directive on Tax Transactions No. 5 of 2026Defines the cost-based value of a deemed supply of services and the use of an open-market estimate without profit.
Taxation
UAE Electronic Invoicing System
Ministerial Decisions No. 243 and 244 of 2025 · amendment No. 66 of 2026A consolidated e-invoicing navigator covering scope, accredited service providers, onboarding dates and phased implementation for businesses and government.
Taxation
Tax Procedures Executive Regulation
Cabinet Decision No. 74 of 2023 · amended by No. 17 of 2026A consolidated overview of procedures covering voluntary disclosures, credit-balance refunds, government disclosures and extended record retention.
Taxation
Maintenance of Accounting Records and Commercial Books
FTA Decision No. 4 of 2026Sets technical requirements for complete, identical and legible record copies, FTA system access and responsibility where maintenance is outsourced.
Taxation
Excise Tax Law
Federal Decree-Law No. 7 of 2017 · consolidated through No. 17 of 2025The principal federal Excise Tax statute governing production, import, release from a designated zone, stockpiling, registration, calculation and enforcement.
Taxation
Excise Tax Executive Regulation
Cabinet Decision No. 37 of 2017 · amendments through No. 198 of 2025Governs excise registration, supply-chain liability, designated zones, shortages, exports, deductions, returns and records.
Taxation
Excise Goods, Rates and Excise-Price Calculation
Cabinet Decision No. 197 of 2025The current instrument on excise-goods categories and rates, including volumetric tiers for sweetened drinks from 1 January 2026.
Taxation
Minimum Excise Price for Tobacco and E-Liquids
Cabinet Decision No. 137 of 2026Sets minimum excise prices for cigarettes, water-pipe/ready tobacco and liquids used in electronic smoking devices.
Taxation
Calculation of Sugar and Sweeteners in Concentrated Products
FTA Decision No. 10 of 2025Sets laboratory-report, final-volume and dilution-ratio calculations for concentrates, powders, gels and extracts under the tiered-volumetric model.
Taxation
Tax Procedures Law
Federal Decree-Law No. 28 of 2022 · 59 indexed provisionsRegistration, returns, audits, assessments, penalties, objections and tax disputes.
Taxation
Value-Added Tax Law
Federal Decree-Law No. 8 of 2017 · 88 indexed provisionsVAT scope and rate, place and date of supply, reliefs, recovery, invoices and returns.
Taxation
UAE Corporate Tax
Federal Decree-Law No. 47 of 2022 · 71 indexed provisionsAn on-site article-level corpus of the base Corporate Tax Law; implementing instruments are treated as a separate source layer.
Taxation
Corporate Tax exemption for sports entities
Cabinet Resolution No. 1 of 2026 · 3 articlesConditions for exempting international sports entities and their controlled sports and supporting entities from Corporate Tax.
Taxation
Research and Development Tax Credit
Cabinet Resolution No. 215 of 2025 · 14 articlesEligibility, expenditure, application, use, carryforward and repayment rules for the UAE Research and Development Tax Credit.
Taxation
VAT Reverse Charge on Electronic Devices
Cabinet Resolution No. 91 of 2023 · 4 articlesMobile phones, smart phones, computers, tablets, and their parts and components: reverse-charge conditions and party declarations.
Taxation
Electronic Device Parts Criteria
Ministerial Decision No. 262 of 2023 · 4 articlesCriteria for necessary parts and replacements, with exclusions for non-essential accessories, SIM cards and similar external smart cards.
Taxation
VAT Reverse Charge on Precious Metals and Stones
Cabinet Resolution No. 127 of 2024 · 5 articlesGold, silver, palladium, platinum, specified precious stones and qualifying jewellery.
Taxation
VAT Reverse Charge on Scrap Metal
Cabinet Resolution No. 153 of 2025 · 5 articlesVAT reverse-charge conditions for scrap-metal supplies between registrants, including declarations, registration checks and invoice treatment.
Taxation
FTA guides and public clarifications
Guides, references & public clarificationsOfficial practical guidance on Corporate Tax, VAT, free zones, returns and tax procedures.
Taxation
FTA VAT guides and clarifications
VAT guides, public clarifications and proceduresThe current FTA VAT catalogue with official-material search, direct source links and independently authored SGC explanations in four languages.
Taxation
FTA Excise Tax guides and clarifications
Excise Tax guides, public clarifications and proceduresA catalogue of official FTA Excise Tax guides, public clarifications and procedures with verifiable sources and independently authored explanations.
Insolvency and restructuring
1 recordsInsolvency and restructuring
Financial Restructuring and Bankruptcy Law
Federal Decree-Law No. 51 of 2023 · 297 articlesPreventive settlement, restructuring, bankruptcy and liquidation.
Procedure and evidence
5 recordsProcedure and evidence
UAE Civil Procedure Code
Federal Decree-Law No. 42 of 2022 · 338 articlesJurisdiction, claims, trial, judgments, appeals, enforcement and interim measures.
Procedure and evidence
Evidence in Civil and Commercial Transactions
Federal Decree-Law No. 35 of 2022 · 125 indexed provisionsDocumentary and electronic evidence, witnesses, experts, admissions and oaths.
Procedure and evidence
Dubai DIFC Courts Law
Dubai Law No. 2 of 2025 · 44 articlesThe current law governing the structure, jurisdiction, powers and enforcement of the DIFC Courts.
Procedure and evidence
DIFC Courts judgments and orders
Judgments & OrdersDIFC Courts judgments and orders with searchable editorial analysis and direct links to the official court source.
Procedure and evidence
ADGM Courts judgments
Court of Appeal and Court of First InstanceADGM Courts judgments with searchable editorial analysis and direct links to the official court source.
Arbitration
1 recordsArbitration
Federal Arbitration Law
Federal Law No. 6 of 2018 · 62 indexed provisionsArbitration agreements, tribunal formation, procedure, interim measures and enforcement.
Criminal law and procedure
16 recordsCriminal law and procedure
Crimes and Penalties Law
Federal Decree-Law No. 31 of 2021 · 479 articlesCriminal liability, punishments and federal offence definitions.
Criminal law and procedure
UAE Criminal Procedure Law
Federal Decree-Law No. 38 of 2022 · 427 articlesInvestigation, precautionary measures, criminal trial, appeals and enforcement.
Criminal law and procedure
Anti-Money Laundering Law
Federal Decree-Law No. 10 of 2025 · preamble + 42 articlesThe current federal AML/CFT/CPF regime: financial intelligence, supervision, KYC, STRs, beneficial ownership, penalties, confiscation and international cooperation.
Criminal law and procedure
AML/CFT Executive Regulation
Cabinet Resolution No. 134 of 2025 · preamble + 71 articlesPractical AML/CFT/CPF rules for banks, exchange houses, payment services, VASPs, DNFBPs, non-profits, companies and trusts.
Criminal law and procedure
Juvenile Delinquency Law
Federal Law No. 6 of 2022 · 49 articlesAge of criminal responsibility, special measures, investigation and trial, juvenile institutions and child safeguards.
Criminal law and procedure
Combating Human Trafficking
Federal Decree-Law No. 24 of 2023 · 27 articlesHuman-trafficking offences, victim and witness protection, penalties, confiscation and international cooperation.
Criminal law and procedure
Protection of Witnesses and the Like
Federal Law No. 14 of 2020 · 29 articlesProtection programme for witnesses, victims, whistleblowers, experts, confidential sources, their families and close associates.
Criminal law and procedure
Witness Protection Executive Regulation
Cabinet Resolution No. 47 of 2023 · 27 articles + 2 tablesRisk assessment, programme admission, protection measures, identity changes, guards, registers and termination.
Criminal law and procedure
Combating Terrorism Crimes
Federal Law No. 7 of 2014 · consolidated through Federal Law No. 4 of 2024 · 68 articlesTerrorist offences and organisations, financing, support and promotion, special procedures, the national committee and designation lists.
Criminal law and procedure
Combating Discrimination, Hatred and Extremism
Federal Decree-Law No. 34 of 2023 · 26 articlesContempt of religions, discrimination and hate speech, organisational liability, special measures and extremism lists.
Criminal law and procedure
Extremism Lists
Cabinet Resolution No. 91 of 2024 · 6 articlesProcedures for listing, delisting, review and appeal of extremism-list decisions.
Criminal law and procedure
Penal and Correctional Institutions
Federal Decree-Law No. 34 of 2024 · 60 articlesFederal institutions, inmate rights, prosecution supervision, healthcare and social support, discipline, release and reintegration.
Criminal law and procedure
Narcotics Held by Non-Residents at UAE Ports
Cabinet Resolution No. 43 of 2024 · 7 articles + ScheduleLimited personal-use quantities held by non-residents on entry: special procedure, fines, deportation and entry bans.
Criminal law and procedure
Combating Narcotics and Psychotropic Substances
Federal Decree-Law No. 30 of 2021 · 101 principal-text provisionsControlled substances, licensing, treatment and rehabilitation, offences, penalties, confiscation and special procedures.
Criminal law and procedure
National Drug Enforcement Authority
Federal Decree-Law No. 2 of 2025 · 15 articlesEstablishment, organisation and powers of the principal federal drug-enforcement authority, coordination, precursors, treatment and international cooperation.
Criminal law and procedure
Countering Rumours and Cybercrimes
Federal Decree-Law No. 34 of 2021 · 74 articlesOffences against systems, data, electronic payments, privacy and public order online.
Regulated industries
4 recordsRegulated industries
Capital Market Regulation Law
Federal Decree-Law No. 33 of 2025 · preamble + 85 articlesMarkets, trading platforms, clearing, depository functions, regulated financial activities, issuance, listing, funds, virtual assets, disclosure, supervision and sanctions.
Regulated industries
Capital Market Authority Law
Federal Decree-Law No. 32 of 2025 · preamble + 30 articlesThe federal capital-market regulator: status, objectives, powers, governance, confidentiality, budget and succession.
Regulated industries
Industrial and Medical Uses of Industrial Hemp
Federal Decree-Law No. 24 of 2025 · 40 articlesSeeds, cultivation, transport, storage, manufacture, import, export, circulation, traceability and liability at the 0.3% THC threshold.
Regulated industries
Medical Products, Pharmacy Profession and Pharmaceutical Establishments
Federal Decree-Law No. 38 of 2024 · 181 articles + 2 annexed listsRegistration and circulation of medical products, pharmacy professions and establishments, biobanks, bioequivalence, supervision, liability and two chemical-precursor lists.
Data and digital law
3 recordsData and digital law
Personal Data Protection Law
Federal Decree-Law No. 45 of 2021 · 31 articlesProcessing, data-subject rights, controller duties, security and cross-border transfers.
Data and digital law
Electronic Transactions and Trust Services
Federal Decree-Law No. 46 of 2021 · 54 indexed provisionsElectronic documents, signatures, seals, digital identity and trust services.
Data and digital law
ADGM Data Protection Regulations 2021
ADGM Data Protection Regulations 2021 · 64 sectionsIndividual rights, controller and processor duties, DPOs, DPIAs, breaches, international transfers and supervision.
Jurisdictional accuracy
One country, several legal systems
Every record separately identifies its legal system and scope. A DIFC or ADGM rule is never presented as a general federal rule, and an editorial translation never replaces the official text.
Each record identifies its official source, text status and legal-review date. The information is general and is not individual legal advice.