Current Versions of UAE Laws That Lawyers and Others Need to Know

When working with UAE legislation, you need to stay constantly up to date: new laws and amendments to existing ones are regularly introduced, and some are completely revised. We have compiled a list of key UAE laws with the dates of their latest updates.

The list of key UAE laws has been prepared by the legal experts of the Real Law reference and legal service. The information is current as of February 11, 2025.

Constitution of the United Arab Emirates – as amended on March 29, 2023. The Constitution holds the highest legal force, has direct applicability and is enforced throughout the country. Laws and other legal acts adopted in the UAE must not contradict the Constitution.

Federal Law No. 5 of 1985 Civil Transactions Law of the United Arab Emirates State – as amended on September 27, 2020. This is the primary law governing contractual matters in the UAE, covering issues related to contract formation, execution and termination.

Documents establishing the legal framework for marriage, divorce, inheritance and matters concerning non-Muslims (citizens and residents):

• Federal Decree-Law No. 41 of 2022 Civil Personal Status — effective from February 1, 2023;
• Cabinet Decision No. 122 of 2023 Concerning the Executive Regulation of Federal Decree-Law No. 41 of 2022 on the Civil Personal Status — effective from November 27, 2023.

Documents related to immigration matters:

• Cabinet Decision No. 56 of 2018 Residence Permits for Investors, Entrepreneurs and Specialised Talents — as amended on April 15, 2020;
• Federal Decree-Law No. 29 of 2021 Entry and Residence of Foreigners — effective from October 26, 2021;
• Cabinet Decision No. 65 of 2022 Executive Regulation of Federal Decree-Law No. 29 of 2021 on the Entry and Residence Permit of Foreigners — effective from December 16, 2024.

Law for the Mainland: Establishment, Operation and Liquidation of Companies in the Mainland:

• Federal Decree-Law No. 32 of 2021 on Commercial Companies — effective from January 2, 2021, repealing Federal Law No. 2 of 2015 on Commercial Entities.

Laws for Free Zones: Establishment, Operation and Liquidation of Companies in Free Zones:

• Federal Law No. 8 of 2004 on Financial Free Zones — effective from March 31, 2004;
• Cabinet Decision No. 28 of 2007 On the Implementing Regulations of Federal Law No. 8 of 2004 Concerning Financial Free Zones — as amended on April 22, 2018.

Federal Decree-Law No. 51 of 2023 Promulgating the Financial and Bankruptcy Law — effective from November 30, 2023, repealing Federal Decree-Law No. 9 of 2016 Bankruptcy. This law is crucial for both mainland and free zone companies, as it outlines preventive mechanisms for company restructuring (to avoid closure) and bankruptcy procedures when insolvency is unavoidable.

Federal Decree by Law No. 50 of 2022 Commercial Transactions Law — effective from November 10, 2022. This law covers aspects such as trade processes, contracts, banking operations and commercial documents, forming the legal framework for doing business in the UAE.

Federal Law No. 3 of 2022 on Regulating Commercial Agencies — effective from July 15, 2023. A commercial agency provides representation services under an agency contract in exchange for commission or profit, such as representing free zone companies in the mainland. Under this law, only UAE nationals can operate commercial agencies in the country.

Federal Decree by Law No. 37 of 2022 concerning the Family Businesses — effective from January 10, 2023. This law applies to both UAE nationals and residents, making it essential for lawyers involved in company registration and business operations

Laws and regulations for tax law professionals:

• Federal Decree-Law No. 8 of 2017 on the Value Added Tax — as amended on September 30, 2024;
• Cabinet Decision No. 52 of 2017 On the Executive Regulation of the Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax — as amended on September 6, 2024;
• Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses — as amended on October 1, 2024;
• Cabinet Decision No. 85 of 2022 on Determination of Tax Residency — effective from March 1, 2023;
• All clarifications, guides and other documents issued by the FTA. We monitor new documents, publish them in the Real Law service and promptly notify our subscribers.

All clarifications/guides and other documents issued by the FTA (Federal Tax Authority). We track new documents, publish them in the Real Law service, and promptly notify our subscribers.

Key laws regulating employer-employee relations:

• Federal Decree-Law No. 33 of 2021 Regulation of Employment Relationships — as amended as of July 29, 2024;
• Federal Decree-Law No. 47 of 2021 Unified General Rules of Labor in the United Arab Emirates — effective from February 2, 2022;
• Cabinet Decision No. 1 of 2022 Executive Regulation of Federal Decree-Law No. 33 of 2021 on Employment Relationship — effective from February 2, 2022.

Laws on Emiratisation should also be considered (more details in our article "Emiratisation") – a government program aimed at increasing the number of Emirati citizens working in the private sector. Companies that fail to comply with Emiratisation requirements face significant fines.

• Ministerial Decision No. 663 of 2022 Compliance with Emiratisation regulations in the Private sector — effective from December 15, 2022;
• Ministerial Decision No. 455 of 2023 Process for Implementing the Emiratisation Targets for Private Sector Establishments that employ between 20 and 49 employees in selected Economic Activities — effective from July 10, 2023;
• Ministerial Decision No. 279 of 2022 Monitoring Mechanisms of Emiratisation Rates in the Private Sector and Contributions Imposed on Non-compliant Establishments — as amended on December 15, 2022;
• For enterprises with more than 50 employees, there is currently no separate document, but there are official statements from the Ministry of Human Resources and Emiratisation (MoHRE) regarding Emiratisation rules.

Federal Law No. 15 of 2020 Consumer Protection — as amended on August 8, 2023. This law establishes quality standards for goods and services, defines consumer rights and protection mechanisms and sets liability for sellers and manufacturers in case of violations.

Federal Decree-law No. 20 of 2018 Combating Money Laundering Crimes and Combating the Financing of Terrorism and the Financing of Illegal Organisations — as amended on July 29, 2024. This law is crucial for legal professionals specializing in Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF).

Federal Decree-Law No. 14 of 2018 Central Bank & Organization of Financial Institutions and Activities — amended as of October 2, 2023. This law regulates the UAE banking system and financial market, defines the role of the Central Bank and establishes rules for commercial banks and other financial institutions. It repealed Federal Law No. 10 of 1980, Regarding the Central Bank, the Monetary System & Organization of Banking, as well as Federal Law No. 6 of 1985 Regarding Islamic Banks, Financial Institutions and Investment Companies.