Legal Table:
your updated list of UAE Regulation in one platform
Built for UAE lawyers, accountants, tax consultants, auditors, and compliance professionals.
Save up to 5+ hours weekly on routine legal tasks
for Lawyer, Accountant, Entrepreneurs
Save up to 5+ hours weekly on routine legal tasks for Lawyer, Accountant, Entrepreneurs
All
Audit and accounting
DMCC
DIFC
Directory of Legislative and Regulatory Acts.
The table contains a complete list of all current UAE laws, resolutions, decrees, and official clarifications, grouped by topic. Each entry includes the document title, number, date, and source link. The material is intended for lawyers, accountants, auditors, tax consultants, and compliance professionals to enable quick search and verification of legal provisions.
№
Name
Status
Issuing Authority
Effective Date
Official Link
1
Federal Decree-Law No. 7 of 2017 on Excise Tax
In Force
President of the UAE
Effective Date
https://...
2
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
President of the UAE
Effective Date
https://...
3
Federal Decree-Law No. 28 of 2022 on the Tax Procedures
In Force
The UAE Cabinet
Effective Date
https://...
4
Federal Decree-Law No. 8 of 2017 on the Value Added Tax
In Force
President of the UAE
Effective Date
https://...
5
Federal Decree-Law No. 7 of 2024 Amending Some Provisions of Federal Decree-Law No. 20 of 2018 on Combating Money Laundering Crimes and Combating the Financing of Terrorism and the Financing of Illegal Organisations
In Force
President of the UAE
Effective Date
https://...
6
Federal Decree-Law No. 33 of 2021 Regarding the Regulation of Employment Relationships
In Force
President of the UAE
Effective Date
https://...
7
Federal Decree-law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Illegal Organizations
Not In Force
President of the UAE
Effective Date
https://...
8
Federal Decree-Law No. 34 of 2021 On Countering Rumors and Cybercrimes
In Force
President of the UAE
Effective Date
https://...
9
Federal Decree-Law No. 14 of 2018 Central Bank & Organization of Financial Institutions and Activities Law
Not In Force
President of the UAE
Effective Date
https://...
10
Federal Decree-Law No. 13 of 2022 Concerning Unemployment Insurance Scheme
In Force
President of the UAE
Effective Date
https://...
11
Federal Decree-law No. 26 of 2021 to amend certain provisions of Federal Decree-law No. 20 of 2018
In Force
President of the UAE
Effective Date
https://...
12
Federal Decree-Law No. 32 of 2021 on Commercial Companies
In Force
President of the UAE
Effective Date
https://...
13
Federal Decree-Law No. 43 of 2021 On the Commodities Subject to Non-Proliferation
In Force
President of the UAE
Effective Date
https://...
14
Federal Decree-Law No. 13 of 2016 On the Establishment of the Federal Tax Authority
In Force
President of the UAE
Effective Date
https://...
15
Federal Decree-Law No. 9 of 2016 On Bankruptcy
Not In Force
President of the UAE
Effective Date
https://...
16
Federal Law No. 7 of 2014 On Combating Terrorism Offences
In Force
President of the UAE
Effective Date
https://...
17
Dubai Law No. 1 of 2024 on Taxation of Foreign Banks Operating in the Emirate of Dubai
In Force
Ruler of Dubai
Effective Date
https://...
18
Cabinet Decision No. 75 of 2023 On the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
20
Federal Law No. 3 of 2021 Regulating Donations
In Force
President of the UAE
Effective Date
https://...
23
Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
In Force
The UAE Cabinet
Effective Date
https://...
24
Cabinet Decision No. 52 of 2017 On the Executive Regulation of the Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
25
Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
26
Cabinet Decision No. 35 of 2025 On Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
27
Cabinet Decision No. 34 of 2025 On Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
28
Cabinet Decision No. 142 of 2024 On the Imposition of Top-Up Tax on Multinational Organizations
In Force
The UAE Cabinet
Effective Date
https://...
29
Cabinet Decision No. 127 of 2024 on the Application of the Reverse Charge Mechanism on Precious Metals and Gemstones among those registered in the State for VAT purposes
In Force
The UAE Cabinet
Effective Date
https://...
30
Cabinet Decision No. 71 of 2024 Regulating the offences and administrative penalties to be imposed on violators of anti-money laundering and counter-terrorism financing procedures under the supervision of the Ministry of Justice and the Ministry of Economy
In Force
The UAE Cabinet
Effective Date
https://...
31
Cabinet Decision No. 132 of 2023 Concerning the Administrative Penalties Imposed on Violators of the Provisions of Cabinet Decision No. 109 of 2023 Concerning the Regulation of Real Beneficiary Procedures
In Force
President of the UAE
Effective Date
https://...
32
Cabinet Decision No. 65 of 2020 on the Fees for the Services Provided by the Federal Tax Authority
In Force
The UAE Cabinet
Effective Date
https://...
33
Cabinet Decision No. 109 of 2023 On Regulating the Beneficial Owner Procedures
In Force
The UAE Cabinet
Effective Date
https://...
34
Cabinet Decision No. 37 of 2017 on The Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax
In Force
The UAE Cabinet
Effective Date
https://...
35
Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
36
Cabinet Decision No. 91 of 2023 Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
37
Cabinet Decision No. 74 of 2023 On the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures
In Force
The UAE Cabinet
Effective Date
https://...
38
Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
The UAE Cabinet
Effective Date
https://...
39
Cabinet Decision No. 49 of 2023 On Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
In Force
The UAE Cabinet
Effective Date
https://...
40
Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
41
Cabinet of Ministers Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax
In Force
The UAE Cabinet
Effective Date
https://...
42
Cabinet Decision No. 111 of 2022 Concerning the Regulation of Virtual Assets and their Service Providers
In Force
The UAE Cabinet
Effective Date
https://...
43
Cabinet Decision No. 112 of 2022 Regarding the Delegation of Certain Powers Related to the Regulation of Virtual Assets
In Force
The UAE Cabinet
Effective Date
https://...
44
Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
In Force
The UAE Cabinet
Effective Date
https://...
45
Cabinet Decision No. 82 of 2022 Refund of Input Tax Incurred on the Construction and Operation of Mosques
In Force
The UAE Cabinet
Effective Date
https://...
46
Cabinet Decision No. 10 of 2019 Concerning the Executive Regulation of Decree-Law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism and Illegal Organisations
In Force
The UAE Cabinet
Effective Date
https://...
47
Cabinet Decision No. 24 of 2022 Amending some provisions of Cabinet Decision No. 10 of 2019 On the Executive Regulations of Federal Decree-Law No. 20 of 2018 on Combating Money Laundering and the Financing of Terrorism and Illegal Organizations
In Force
The UAE Cabinet
Effective Date
https://...
48
Cabinet Decision No. 1 of 2022 on the Implementation of Federal Decree-Law No. 33 of 2021 Regarding the Regulation of Labour Relations
In Force
The UAE Cabinet
Effective Date
https://...
49
Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE
In Force
The UAE Cabinet
Effective Date
https://...
50
Cabinet Decision No. 59 of 2017 Designated Zones for the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
51
Cabinet Decision No. 49 of 2021 On amending some Provisions of Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws
In Force
The UAE Cabinet
Effective Date
https://...
52
Cabinet Decision No. 16 of 2021 Regarding the Unified List of the Violations and Administrative Fines for the Said Violations of Measures to Combat Money Laundering and Terrorism Financing that are Subject to the Supervision of the Ministry of Justice and the Ministry of Economy
In Force
The UAE Cabinet
Effective Date
https://...
53
Cabinet Decision No. 9/12 O of 2020 on Application of Tax at the Zero Rate on Certain Medical Equipment
In Force
The UAE Cabinet
Effective Date
https://...
54
Cabinet Decision No. 1 of 2020 Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai
In Force
The UAE Cabinet
Effective Date
https://...
55
Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products
In Force
The UAE Cabinet
Effective Date
https://...
56
Cabinet Decision No. 33 of 2019 On Administrative Penalties for Violations of Procedures related to the Implementation of Marking Excise Goods
In Force
The UAE Cabinet
Effective Date
https://...
57
Cabinet Decision No. 42 of 2018 On Marking Tobacco and Tobacco Products
In Force
The UAE Cabinet
Effective Date
https://...
58
Cabinet Decision No. 41 of 2018 On Introducing the Tax Refunds for Tourist Scheme
In Force
The UAE Cabinet
Effective Date
https://...
59
Cabinet Decision No. 26 of 2018 on the Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences
In Force
The UAE Cabinet
Effective Date
https://...
60
Cabinet Decision No. 23 of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures
In Force
The UAE Cabinet
Effective Date
https://...
61
Cabinet Decision No. 56 of 2017 on Medications and Medical Equipment Subject to Tax at Zero Rate
In Force
The UAE Cabinet
Effective Date
https://...
62
Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOEC
Effective Date
https://...
63
Ministerial Decision No. 598 of 2022 Concerning the Wages Protection System
In Force
MOHRE
Effective Date
https://...
64
Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
In Force
MOF
Effective Date
https://...
65
Ministerial Decision No. 84 of 2025 on Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
66
Ministerial Decision No. 1 of 2025 on Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
In Force
MOF
Effective Date
https://...
67
Ministerial Decision No. 302 of 2024 on the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
68
Ministerial Decision No. 301 of 2024 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
69
Ministerial Decision No. 261 of 2024 On Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
70
Ministerial Decision No. 262 of 2023 on Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices
In Force
MOF
Effective Date
https://...
71
Ministerial Decision No. 247 of 2023 On Issuance of Tax Residency Certificate for the Purposes of International Agreements
Not In Force
MOF
Effective Date
https://...
72
Ministerial Decision No. 139 of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
MOF
Effective Date
https://...
73
Ministerial Decision No. 134 of 2023 of General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
74
Ministerial Decision No. 133 of 2023 of Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
75
Ministerial Decision No. 132 of 2023 on Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
76
Ministerial Decision No. 126 of 2023 of General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
77
Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
MOF
Effective Date
https://...
78
Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
79
Ministerial Decision No. 115 of 2023 on Private Pension Funds and Private Social Security Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
80
Ministerial Decision No. 114 of 2023 on Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
81
Ministerial Decision No. 105 of 2023 on the Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
82
Ministerial Decision No. 97 of 2023 Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
83
Ministerial Decision No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person
In Force
MOF
Effective Date
https://...
84
Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
85
Ministerial Decision No. 26 of 2023 Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made
In Force
MOF
Effective Date
https://...
86
Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
In Force
MOF
Effective Date
https://...
87
Ministerial Decision No. 1109 of 2022 On the Establishment of the Federal Prosecution for Economic Crimes and Money Laundering
In Force
MOJ
Effective Date
https://...
88
Ministerial Decision No. 663 of 2022 Regarding Compliance with Emiratisation regulations in the private sector
In Force
MOHRE
Effective Date
https://...
89
Ministerial Decision No. 162 of 2022 on Determination of Timelines and Frequency of Submission of Refund Requests for Input Tax Incurred on the Construction and Operation of Mosques
In Force
MOF
Effective Date
https://...
90
Ministerial Decision No. 237 of 2019 on Implementation of the Cabinet Decision No. 55 of 2019 On Excise Price for Tobacco Products
In Force
MOF
Effective Date
https://...
91
Ministerial Decision No. 533 of 2019 On Anti-Money Laundering and Combating Terrorism Financing related to Lawyers, Notaries and Legal Independent Professionals
In Force
MOJ
Effective Date
https://...
92
Ministerial Decision No. 532 of 2019 Establishing the Department of Anti-Money Laundering and Combating the Financing of Terrorism
In Force
MOJ
Effective Date
https://...
93
Ministerial Decision No. 534 of 2019 On the Establishment of the Committee for the Management of Frozen, Seized and Confiscated Funds
In Force
MOJ
Effective Date
https://...
94
Federal Tax Authority Decision No. 7 of 2025 Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
Effective Date
https://...
95
Federal Tax Authority Decision No. 5 of 2025 Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
96
Federal Tax Authority Decision No. 7 of 2024 On postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
97
Federal Tax Authority Decision No. 5 of 2024 The Refund of Fees of Private Clarification Requests
In Force
FTA
Effective Date
https://...
98
Federal Tax Authority Decision No. 3 of 2024 The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
99
Federal Tax Authority Decision No. 2 of 2018 Tax Refunds for Tourists Scheme
In Force
FTA
Effective Date
https://...
100
Federal Tax Authority Decision No. 1 of 2024 On Professional Standards for Tax Agents
In Force
FTA
Effective Date
https://...
101
Federal Tax Authority Decision No. 11 of 2023 on Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
102
Federal Tax Authority Decision No. 13 of 2023 On Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
103
Federal Tax Authority Decision No. 14 of 2023 On the additional conditions for a legal person to be eligible to register as a tax agent
In Force
FTA
Effective Date
https://...
104
Federal Tax Authority Decision No. 12 of 2023 on Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
105
Federal Tax Authority Decision No. 5 of 2023 On Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
106
Federal Tax Authority Decision No. 7 of 2023 On provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
107
Federal Tax Authority Decision No. 6 of 2023 On Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
108
Federal Tax Authority Decision No. 6 of 2022 on Maximum Amount of Cash Refund Under the Refunds of Value Added Tax for Tourists Scheme
In Force
FTA
Effective Date
https://...
109
Federal Tax Authority Decision No. 4 of 2022 on Setting the Time Limit for Claiming Refund of VAT by Tourists
In Force
FTA
Effective Date
https://...
110
Federal Tax Authority Decision No. 3 of 2021 on Implementing the Marking of Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
111
Federal Tax Authority Decision No. 1 of 2021 on The Mechanism for Calculating the Average Retail Selling Price of Excise Goods in the Market
In Force
FTA
Effective Date
https://...
112
Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
113
Federal Tax Authority Decision No. 5 of 2020 on Implementing the Marking Tobacco and Tobacco Products Scheme Amending Federal Tax Authority Decision No. 2 of 2019
In Force
FTA
Effective Date
https://...
114
Federal Tax Authority Decision No. 7 of 2019 on Tax Invoices and Credit Notes
In Force
FTA
Effective Date
https://...
115
Federal Tax Authority Decision No. 1 of 2019 On the Maximum Amount of Cash Refund under the Tax Refunds for Tourists Scheme
In Force
FTA
Effective Date
https://...
117
Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
118
Federal Tax Authority Decision No. 1 of 2018 On the Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourist Scheme
In Force
FTA
Effective Date
https://...
119
Insurance Authority Board of Directors Decision No. 32 of 2017 Concerning the Common Reporting Standard Regulations
In Force
Effective Date
https://...
123
Taxation of Family Foundations | Corporate Tax Guide | CTGFF1
In Force
FTA
Effective Date
https://...
124
Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1
In Force
FTA
Effective Date
https://...
126
Real Estate Investment for Natural Persons Corporate Tax Guide | CTGREI1
In Force
FTA
Effective Date
https://...
127
Tax Procedures Guide: Tax Resident and Tax Residency Certificate
In Force
FTA
Effective Date
https://...
128
Determination of Taxable Income Corporate Tax Guide | CTGDTI1
In Force
FTA
Effective Date
https://...
130
Investment Funds and Investment Managers, Corporate Tax Guide
In Force
FTA
Effective Date
https://...
134
Taxation of Extractive Business and Non-Extractive Natural Resource Business | Corporate Tax Guide | CTGEPX1
In Force
FTA
Effective Date
https://...
138
Corporate Tax Guide: Accounting Standards and Interaction with Corporate Tax CTGACS1
In Force
FTA
Effective Date
https://...
152
Corporate Tax Public Clarification No. CTP007 of 2025 Financial Statements and Related Audit Requirements for a Tax Group
In Force
FTA
Effective Date
https://...
153
Corporate Tax Public Clarification No. CTP006 of 2025 Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
In Force
FTA
Effective Date
https://...
154
Corporate Tax Public Clarification No. CTP005 of 2025 Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund
In Force
FTA
Effective Date
https://...
155
VAT Public Clarification No. VATP039 of 2025 Crypto currency mining
In Force
FTA
Effective Date
https://...
156
Tax Procedures Public Clarification No. TAXP008 of 2024 Tax Assessment Reviews
In Force
FTA
Effective Date
https://...
157
Tax Procedures Public Clarification No. TAXP007 of 2024 Grace period to update information in tax records
In Force
FTA
Effective Date
https://...
158
Corporate Tax Public Clarification No. CTP003 of 2024: Clarification On the First Tax Period of a juridical person
In Force
FTA
Effective Date
https://...
159
Corporate Tax Public Clarification No. CTP002 of 2024: On the definition of 'Related Parties' where there is a common ownership and/or control through a Government Entity
In Force
Effective Date
https://...
160
VAT Public Clarification No. VATP038 of 2024: Manpower vs Visa Facilitation Services
In Force
FTA
Effective Date
https://...
161
Corporate Tax Public Clarification No. CTP001 of 2024: Registration Timelines for Taxable Persons for Corporate Tax
In Force
Effective Date
https://...
162
VAT Public Clarification No. VATP037 of 2023: Performing the function of Director on a Board of Directors by a Natural person
In Force
FTA
Effective Date
https://...
163
VAT Public Clarification No. VATP036 of 2024: SWIFT messages
Not In Force
FTA
Effective Date
https://...
164
Tax Procedures Public Clarification No. TAXP006 of 2023: Issuance of a New Tax Procedures Executive Regulation
In Force
FTA
Effective Date
https://...
165
Excise Tax Public Clarification No. EXTP010 of 2023 Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones
In Force
FTA
Effective Date
https://...
166
VAT Public Clarification No. VATP033 of 2023 Amendments to Emirates' Reporting - Electronic Commerce Supplies by Qualifying Registrants
In Force
Effective Date
https://...
167
VAT Public Clarification No. VATP027 of 2022 Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services
In Force
FTA
Effective Date
https://...
168
VAT Public Clarification No. VATP022 of 2022 Dubai Owners’ Associations and Management Entities
In Force
FTA
Effective Date
https://...
169
Tax Procedures Public Clarification No. TAXP001 of 2021 Amendments to the Penalties Regime
In Force
FTA
Effective Date
https://...
170
Updated: Excise Tax Public Clarification No. EXTP003 of 2022 Stockpiling of Excise Goods
In Force
FTA
Effective Date
https://...
171
VAT Public Clarification Temporary No. VATP025 of 2022 Zero-rating of Certain Medical Equipment
In Force
FTA
Effective Date
https://...
173
VAT Public Clarification No. VATP026 of 2021 VAT registration of 'Sole Establishments'
In Force
Effective Date
https://...
174
VAT Public Clarification No. VATP024 of 2021 Adjustment on Account of Bad Debt Relief
In Force
Effective Date
https://...
175
VAT Public Clarification No. VATP018 of 2020 On Change in the permitted use of a building
In Force
FTA
Effective Date
https://...
176
VAT Public Clarification No. VATP007 of 2018 On Public Transportation
In Force
FTA
Effective Date
https://...
177
VAT Public Clarification No. VATP003 of 2018 Labour accommodation: residential versus serviced property
In Force
FTA
Effective Date
https://...
181
Circular No. 5 of 2023 On Financial Reporting and External Audit Regulation For Insurance Companies
In Force
Central Bank
Effective Date
https://...
182
Circular No. 2 of 2023 on the Obligations of Lawyers regarding the Updated List of High-risk and Tightly Monitored States and the Applicable Countermeasures
In Force
MOJ
Effective Date
https://...
183
Circular No. 1 of 2023 Regarding Law Firms’ Compliance with Control Processes on Institutional Assessment of the Risks of Arms Proliferation Financing
In Force
MOJ
Effective Date
https://...
184
Circular No. 14 of 2022 Concerning the Real Estate Activities Report (REAR)
In Force
MOJ
Effective Date
https://...
185
Circular No. 9 of 2022 on the Implementation by Lawyers of the Targeted Financial Sanctions Imposed by United Nations Security Council Resolutions 2006/1718 and 2015/2231, and their Compliance with the Provisions of Federal Decree-Law No. 43 of on the Goods Subject to Non-Proliferation Controls
In Force
MOJ
Effective Date
https://...
186
Circular No. 18 of 2021 on the Mechanism for Lawyers to Fulfill their Obligation to Report Clients on International or Local Sanctions Lists
In Force
MOJ
Effective Date
https://...
188
Circular No. 36 of 2020 on the Obligations of Lawyers to Implement United Nations Security Council Resolutions and Cabinet Decisions related to the UN and Local Sanctions Lists in the Field of Preventing and Suppressing Terrorism and its Financing and Non-Proliferation of Arms and its Financing
In Force
MOJ
Effective Date
https://...
189
Circular No. 162 of 2018 On Financial Reporting & External Audit Regulation
In Force
Central Bank
Effective Date
https://...
196
DIFC Law No. 3 of 2004 regarding the Law on Application of Civil and Commercial Laws in the DIFC
In Force
DIFC
Effective Date
https://...
204
DIFC Law No. 6 of 2005 on the Implied Terms in Contracts and Unfair Terms Law in DIFC
In Force
DIFC
Effective Date
https://...
208
Non Profit Incorporated Organisations Law DIFC Law No. 6 of 2012
In Force
Effective Date
https://...
220
DIFC LAW No. 13 of 2004 LAW REGULATING ISLAMIC FINANCIAL BUSINESS
In Force
Ruler of Dubai
Effective Date
https://...
221
Payment System Settlement Finality Law DIFC Law No. 1 of 2009
In Force
DIFC
Effective Date
https://...
222
DIFC Law No. 10 of 2005 relating to the Application of DIFC Laws 2004
In Force
DIFC
Effective Date
https://...
225
Guide to Data Protection Law DIFC Law No. 5 of 2020 and Data Protection Regulations
In Force
DIFC
Effective Date
https://...
226
DIFC Data Protection Policy Guidance High Risk Processing Activities
In Force
DIFC
Effective Date
https://...
228
DIFC Data Protection Policy Guidance Fines and Other Sanctions
In Force
DIFC
Effective Date
https://...
234
DIFC Statement of Incorporators Template for Non Standard Articles
In Force
DIFC
Effective Date
https://...
242
DIFC REGULATION 10 – Accreditation and Certification Framework For Autonomous and Semi-Autonomous Systems Processing Personal Data
In Force
DIFC
Effective Date
https://...
270
The DFSA Rulebook Anti-Money Laundering, Counter-Terrorist Financing and Sanctions Module (AML)
In Force
DIFC
Effective Date
https://...
275
Application Guideline Company Formation - Application for a New Company (Subsidiary)
In Force
Effective Date
https://...
281
Application Guideline Company Services - Request for Company Termination
In Force
Effective Date
https://...
282
Application Guideline Company Formation - Application for a New Company
In Force
Effective Date
https://...
285
DMCC E-Signing Process Guideline Company Formation - Digital Process for a New Company Setup
In Force
Effective Date
https://...
286
AML/CFT Guidelines for Financial Institutions and Designated Non-Financial Businesses and Professions
In Force
Effective Date
https://...
287
Guidance Note to DMCC Member Companies and DMCC Memberships that are Financial Institutions or DNFBPs in respect to UAE AML/CFT Law
In Force
Effective Date
https://...
288
Guidance Note to DMCC Member Companies and DMCC Members in respect to KYC and UBO information
In Force
Effective Date
https://...
290
DMCC Public Clarification 2024: Description of Updats to DMCC Regulations and Rules
In Force
Effective Date
https://...
297
Dubai Multi Commodities Centre Authority Community Regulations 2019
In Force
Effective Date
https://...
298
Dubai Multi Commodities Authority Health, Safety and Environment Regulations 2019
In Force
Effective Date
https://...
Unlock more features
Sign in to discover more of what realLaw AI offers. Enjoy a fuller experience with expanded access.
All
Audit and accounting
DMCC
DIFC
Directory of Legislative and Regulatory Acts.
The table contains a complete list of all current UAE laws, resolutions, decrees, and official clarifications, grouped by topic. Each entry includes the document title, number, date, and source link. The material is intended for lawyers, accountants, auditors, tax consultants, and compliance professionals to enable quick search and verification of legal provisions.
№
Name
Status
Issuing Authority
Effective Date
Official Link
1
Federal Decree-Law No. 7 of 2017 on Excise Tax
In Force
President of the UAE
Effective Date
https://...
2
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
President of the UAE
Effective Date
https://...
3
Federal Decree-Law No. 28 of 2022 on the Tax Procedures
In Force
The UAE Cabinet
Effective Date
https://...
4
Federal Decree-Law No. 8 of 2017 on the Value Added Tax
In Force
President of the UAE
Effective Date
https://...
5
Federal Decree-Law No. 7 of 2024 Amending Some Provisions of Federal Decree-Law No. 20 of 2018 on Combating Money Laundering Crimes and Combating the Financing of Terrorism and the Financing of Illegal Organisations
In Force
President of the UAE
Effective Date
https://...
6
Federal Decree-Law No. 33 of 2021 Regarding the Regulation of Employment Relationships
In Force
President of the UAE
Effective Date
https://...
7
Federal Decree-law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Illegal Organizations
Not In Force
President of the UAE
Effective Date
https://...
8
Federal Decree-Law No. 34 of 2021 On Countering Rumors and Cybercrimes
In Force
President of the UAE
Effective Date
https://...
9
Federal Decree-Law No. 14 of 2018 Central Bank & Organization of Financial Institutions and Activities Law
Not In Force
President of the UAE
Effective Date
https://...
10
Federal Decree-Law No. 13 of 2022 Concerning Unemployment Insurance Scheme
In Force
President of the UAE
Effective Date
https://...
11
Federal Decree-law No. 26 of 2021 to amend certain provisions of Federal Decree-law No. 20 of 2018
In Force
President of the UAE
Effective Date
https://...
12
Federal Decree-Law No. 32 of 2021 on Commercial Companies
In Force
President of the UAE
Effective Date
https://...
13
Federal Decree-Law No. 43 of 2021 On the Commodities Subject to Non-Proliferation
In Force
President of the UAE
Effective Date
https://...
14
Federal Decree-Law No. 13 of 2016 On the Establishment of the Federal Tax Authority
In Force
President of the UAE
Effective Date
https://...
15
Federal Decree-Law No. 9 of 2016 On Bankruptcy
Not In Force
President of the UAE
Effective Date
https://...
16
Federal Law No. 7 of 2014 On Combating Terrorism Offences
In Force
President of the UAE
Effective Date
https://...
17
Dubai Law No. 1 of 2024 on Taxation of Foreign Banks Operating in the Emirate of Dubai
In Force
Ruler of Dubai
Effective Date
https://...
18
Cabinet Decision No. 75 of 2023 On the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
20
Federal Law No. 3 of 2021 Regulating Donations
In Force
President of the UAE
Effective Date
https://...
23
Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
In Force
The UAE Cabinet
Effective Date
https://...
24
Cabinet Decision No. 52 of 2017 On the Executive Regulation of the Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
25
Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
26
Cabinet Decision No. 35 of 2025 On Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
27
Cabinet Decision No. 34 of 2025 On Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
28
Cabinet Decision No. 142 of 2024 On the Imposition of Top-Up Tax on Multinational Organizations
In Force
The UAE Cabinet
Effective Date
https://...
29
Cabinet Decision No. 127 of 2024 on the Application of the Reverse Charge Mechanism on Precious Metals and Gemstones among those registered in the State for VAT purposes
In Force
The UAE Cabinet
Effective Date
https://...
30
Cabinet Decision No. 71 of 2024 Regulating the offences and administrative penalties to be imposed on violators of anti-money laundering and counter-terrorism financing procedures under the supervision of the Ministry of Justice and the Ministry of Economy
In Force
The UAE Cabinet
Effective Date
https://...
31
Cabinet Decision No. 132 of 2023 Concerning the Administrative Penalties Imposed on Violators of the Provisions of Cabinet Decision No. 109 of 2023 Concerning the Regulation of Real Beneficiary Procedures
In Force
President of the UAE
Effective Date
https://...
32
Cabinet Decision No. 65 of 2020 on the Fees for the Services Provided by the Federal Tax Authority
In Force
The UAE Cabinet
Effective Date
https://...
33
Cabinet Decision No. 109 of 2023 On Regulating the Beneficial Owner Procedures
In Force
The UAE Cabinet
Effective Date
https://...
34
Cabinet Decision No. 37 of 2017 on The Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax
In Force
The UAE Cabinet
Effective Date
https://...
35
Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
36
Cabinet Decision No. 91 of 2023 Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
37
Cabinet Decision No. 74 of 2023 On the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures
In Force
The UAE Cabinet
Effective Date
https://...
38
Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
The UAE Cabinet
Effective Date
https://...
39
Cabinet Decision No. 49 of 2023 On Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
In Force
The UAE Cabinet
Effective Date
https://...
40
Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
41
Cabinet of Ministers Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax
In Force
The UAE Cabinet
Effective Date
https://...
42
Cabinet Decision No. 111 of 2022 Concerning the Regulation of Virtual Assets and their Service Providers
In Force
The UAE Cabinet
Effective Date
https://...
43
Cabinet Decision No. 112 of 2022 Regarding the Delegation of Certain Powers Related to the Regulation of Virtual Assets
In Force
The UAE Cabinet
Effective Date
https://...
44
Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
In Force
The UAE Cabinet
Effective Date
https://...
45
Cabinet Decision No. 82 of 2022 Refund of Input Tax Incurred on the Construction and Operation of Mosques
In Force
The UAE Cabinet
Effective Date
https://...
46
Cabinet Decision No. 10 of 2019 Concerning the Executive Regulation of Decree-Law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism and Illegal Organisations
In Force
The UAE Cabinet
Effective Date
https://...
47
Cabinet Decision No. 24 of 2022 Amending some provisions of Cabinet Decision No. 10 of 2019 On the Executive Regulations of Federal Decree-Law No. 20 of 2018 on Combating Money Laundering and the Financing of Terrorism and Illegal Organizations
In Force
The UAE Cabinet
Effective Date
https://...
48
Cabinet Decision No. 1 of 2022 on the Implementation of Federal Decree-Law No. 33 of 2021 Regarding the Regulation of Labour Relations
In Force
The UAE Cabinet
Effective Date
https://...
49
Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE
In Force
The UAE Cabinet
Effective Date
https://...
50
Cabinet Decision No. 59 of 2017 Designated Zones for the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
51
Cabinet Decision No. 49 of 2021 On amending some Provisions of Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws
In Force
The UAE Cabinet
Effective Date
https://...
52
Cabinet Decision No. 16 of 2021 Regarding the Unified List of the Violations and Administrative Fines for the Said Violations of Measures to Combat Money Laundering and Terrorism Financing that are Subject to the Supervision of the Ministry of Justice and the Ministry of Economy
In Force
The UAE Cabinet
Effective Date
https://...
53
Cabinet Decision No. 9/12 O of 2020 on Application of Tax at the Zero Rate on Certain Medical Equipment
In Force
The UAE Cabinet
Effective Date
https://...
54
Cabinet Decision No. 1 of 2020 Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai
In Force
The UAE Cabinet
Effective Date
https://...
55
Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products
In Force
The UAE Cabinet
Effective Date
https://...
56
Cabinet Decision No. 33 of 2019 On Administrative Penalties for Violations of Procedures related to the Implementation of Marking Excise Goods
In Force
The UAE Cabinet
Effective Date
https://...
57
Cabinet Decision No. 42 of 2018 On Marking Tobacco and Tobacco Products
In Force
The UAE Cabinet
Effective Date
https://...
58
Cabinet Decision No. 41 of 2018 On Introducing the Tax Refunds for Tourist Scheme
In Force
The UAE Cabinet
Effective Date
https://...
59
Cabinet Decision No. 26 of 2018 on the Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences
In Force
The UAE Cabinet
Effective Date
https://...
60
Cabinet Decision No. 23 of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures
In Force
The UAE Cabinet
Effective Date
https://...
61
Cabinet Decision No. 56 of 2017 on Medications and Medical Equipment Subject to Tax at Zero Rate
In Force
The UAE Cabinet
Effective Date
https://...
62
Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOEC
Effective Date
https://...
63
Ministerial Decision No. 598 of 2022 Concerning the Wages Protection System
In Force
MOHRE
Effective Date
https://...
64
Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
In Force
MOF
Effective Date
https://...
65
Ministerial Decision No. 84 of 2025 on Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
66
Ministerial Decision No. 1 of 2025 on Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
In Force
MOF
Effective Date
https://...
67
Ministerial Decision No. 302 of 2024 on the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
68
Ministerial Decision No. 301 of 2024 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
69
Ministerial Decision No. 261 of 2024 On Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
70
Ministerial Decision No. 262 of 2023 on Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices
In Force
MOF
Effective Date
https://...
71
Ministerial Decision No. 247 of 2023 On Issuance of Tax Residency Certificate for the Purposes of International Agreements
Not In Force
MOF
Effective Date
https://...
72
Ministerial Decision No. 139 of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
MOF
Effective Date
https://...
73
Ministerial Decision No. 134 of 2023 of General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
74
Ministerial Decision No. 133 of 2023 of Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
75
Ministerial Decision No. 132 of 2023 on Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
76
Ministerial Decision No. 126 of 2023 of General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
77
Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
MOF
Effective Date
https://...
78
Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
79
Ministerial Decision No. 115 of 2023 on Private Pension Funds and Private Social Security Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
80
Ministerial Decision No. 114 of 2023 on Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
81
Ministerial Decision No. 105 of 2023 on the Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
82
Ministerial Decision No. 97 of 2023 Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
83
Ministerial Decision No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person
In Force
MOF
Effective Date
https://...
84
Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
85
Ministerial Decision No. 26 of 2023 Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made
In Force
MOF
Effective Date
https://...
86
Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
In Force
MOF
Effective Date
https://...
87
Ministerial Decision No. 1109 of 2022 On the Establishment of the Federal Prosecution for Economic Crimes and Money Laundering
In Force
MOJ
Effective Date
https://...
88
Ministerial Decision No. 663 of 2022 Regarding Compliance with Emiratisation regulations in the private sector
In Force
MOHRE
Effective Date
https://...
89
Ministerial Decision No. 162 of 2022 on Determination of Timelines and Frequency of Submission of Refund Requests for Input Tax Incurred on the Construction and Operation of Mosques
In Force
MOF
Effective Date
https://...
90
Ministerial Decision No. 237 of 2019 on Implementation of the Cabinet Decision No. 55 of 2019 On Excise Price for Tobacco Products
In Force
MOF
Effective Date
https://...
91
Ministerial Decision No. 533 of 2019 On Anti-Money Laundering and Combating Terrorism Financing related to Lawyers, Notaries and Legal Independent Professionals
In Force
MOJ
Effective Date
https://...
92
Ministerial Decision No. 532 of 2019 Establishing the Department of Anti-Money Laundering and Combating the Financing of Terrorism
In Force
MOJ
Effective Date
https://...
93
Ministerial Decision No. 534 of 2019 On the Establishment of the Committee for the Management of Frozen, Seized and Confiscated Funds
In Force
MOJ
Effective Date
https://...
94
Federal Tax Authority Decision No. 7 of 2025 Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
Effective Date
https://...
95
Federal Tax Authority Decision No. 5 of 2025 Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
96
Federal Tax Authority Decision No. 7 of 2024 On postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
97
Federal Tax Authority Decision No. 5 of 2024 The Refund of Fees of Private Clarification Requests
In Force
FTA
Effective Date
https://...
98
Federal Tax Authority Decision No. 3 of 2024 The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
99
Federal Tax Authority Decision No. 2 of 2018 Tax Refunds for Tourists Scheme
In Force
FTA
Effective Date
https://...
100
Federal Tax Authority Decision No. 1 of 2024 On Professional Standards for Tax Agents
In Force
FTA
Effective Date
https://...
101
Federal Tax Authority Decision No. 11 of 2023 on Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
102
Federal Tax Authority Decision No. 13 of 2023 On Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
103
Federal Tax Authority Decision No. 14 of 2023 On the additional conditions for a legal person to be eligible to register as a tax agent
In Force
FTA
Effective Date
https://...
104
Federal Tax Authority Decision No. 12 of 2023 on Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
105
Federal Tax Authority Decision No. 5 of 2023 On Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
106
Federal Tax Authority Decision No. 7 of 2023 On provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
107
Federal Tax Authority Decision No. 6 of 2023 On Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
108
Federal Tax Authority Decision No. 6 of 2022 on Maximum Amount of Cash Refund Under the Refunds of Value Added Tax for Tourists Scheme
In Force
FTA
Effective Date
https://...
109
Federal Tax Authority Decision No. 4 of 2022 on Setting the Time Limit for Claiming Refund of VAT by Tourists
In Force
FTA
Effective Date
https://...
110
Federal Tax Authority Decision No. 3 of 2021 on Implementing the Marking of Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
111
Federal Tax Authority Decision No. 1 of 2021 on The Mechanism for Calculating the Average Retail Selling Price of Excise Goods in the Market
In Force
FTA
Effective Date
https://...
112
Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
113
Federal Tax Authority Decision No. 5 of 2020 on Implementing the Marking Tobacco and Tobacco Products Scheme Amending Federal Tax Authority Decision No. 2 of 2019
In Force
FTA
Effective Date
https://...
114
Federal Tax Authority Decision No. 7 of 2019 on Tax Invoices and Credit Notes
In Force
FTA
Effective Date
https://...
115
Federal Tax Authority Decision No. 1 of 2019 On the Maximum Amount of Cash Refund under the Tax Refunds for Tourists Scheme
In Force
FTA
Effective Date
https://...
117
Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
118
Federal Tax Authority Decision No. 1 of 2018 On the Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourist Scheme
In Force
FTA
Effective Date
https://...
119
Insurance Authority Board of Directors Decision No. 32 of 2017 Concerning the Common Reporting Standard Regulations
In Force
Effective Date
https://...
123
Taxation of Family Foundations | Corporate Tax Guide | CTGFF1
In Force
FTA
Effective Date
https://...
124
Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1
In Force
FTA
Effective Date
https://...
126
Real Estate Investment for Natural Persons Corporate Tax Guide | CTGREI1
In Force
FTA
Effective Date
https://...
127
Tax Procedures Guide: Tax Resident and Tax Residency Certificate
In Force
FTA
Effective Date
https://...
128
Determination of Taxable Income Corporate Tax Guide | CTGDTI1
In Force
FTA
Effective Date
https://...
130
Investment Funds and Investment Managers, Corporate Tax Guide
In Force
FTA
Effective Date
https://...
134
Taxation of Extractive Business and Non-Extractive Natural Resource Business | Corporate Tax Guide | CTGEPX1
In Force
FTA
Effective Date
https://...
138
Corporate Tax Guide: Accounting Standards and Interaction with Corporate Tax CTGACS1
In Force
FTA
Effective Date
https://...
152
Corporate Tax Public Clarification No. CTP007 of 2025 Financial Statements and Related Audit Requirements for a Tax Group
In Force
FTA
Effective Date
https://...
153
Corporate Tax Public Clarification No. CTP006 of 2025 Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
In Force
FTA
Effective Date
https://...
154
Corporate Tax Public Clarification No. CTP005 of 2025 Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund
In Force
FTA
Effective Date
https://...
155
VAT Public Clarification No. VATP039 of 2025 Crypto currency mining
In Force
FTA
Effective Date
https://...
156
Tax Procedures Public Clarification No. TAXP008 of 2024 Tax Assessment Reviews
In Force
FTA
Effective Date
https://...
157
Tax Procedures Public Clarification No. TAXP007 of 2024 Grace period to update information in tax records
In Force
FTA
Effective Date
https://...
158
Corporate Tax Public Clarification No. CTP003 of 2024: Clarification On the First Tax Period of a juridical person
In Force
FTA
Effective Date
https://...
159
Corporate Tax Public Clarification No. CTP002 of 2024: On the definition of 'Related Parties' where there is a common ownership and/or control through a Government Entity
In Force
Effective Date
https://...
160
VAT Public Clarification No. VATP038 of 2024: Manpower vs Visa Facilitation Services
In Force
FTA
Effective Date
https://...
161
Corporate Tax Public Clarification No. CTP001 of 2024: Registration Timelines for Taxable Persons for Corporate Tax
In Force
Effective Date
https://...
162
VAT Public Clarification No. VATP037 of 2023: Performing the function of Director on a Board of Directors by a Natural person
In Force
FTA
Effective Date
https://...
163
VAT Public Clarification No. VATP036 of 2024: SWIFT messages
Not In Force
FTA
Effective Date
https://...
164
Tax Procedures Public Clarification No. TAXP006 of 2023: Issuance of a New Tax Procedures Executive Regulation
In Force
FTA
Effective Date
https://...
165
Excise Tax Public Clarification No. EXTP010 of 2023 Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones
In Force
FTA
Effective Date
https://...
166
VAT Public Clarification No. VATP033 of 2023 Amendments to Emirates' Reporting - Electronic Commerce Supplies by Qualifying Registrants
In Force
Effective Date
https://...
167
VAT Public Clarification No. VATP027 of 2022 Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services
In Force
FTA
Effective Date
https://...
168
VAT Public Clarification No. VATP022 of 2022 Dubai Owners’ Associations and Management Entities
In Force
FTA
Effective Date
https://...
169
Tax Procedures Public Clarification No. TAXP001 of 2021 Amendments to the Penalties Regime
In Force
FTA
Effective Date
https://...
170
Updated: Excise Tax Public Clarification No. EXTP003 of 2022 Stockpiling of Excise Goods
In Force
FTA
Effective Date
https://...
171
VAT Public Clarification Temporary No. VATP025 of 2022 Zero-rating of Certain Medical Equipment
In Force
FTA
Effective Date
https://...
173
VAT Public Clarification No. VATP026 of 2021 VAT registration of 'Sole Establishments'
In Force
Effective Date
https://...
174
VAT Public Clarification No. VATP024 of 2021 Adjustment on Account of Bad Debt Relief
In Force
Effective Date
https://...
175
VAT Public Clarification No. VATP018 of 2020 On Change in the permitted use of a building
In Force
FTA
Effective Date
https://...
176
VAT Public Clarification No. VATP007 of 2018 On Public Transportation
In Force
FTA
Effective Date
https://...
177
VAT Public Clarification No. VATP003 of 2018 Labour accommodation: residential versus serviced property
In Force
FTA
Effective Date
https://...
181
Circular No. 5 of 2023 On Financial Reporting and External Audit Regulation For Insurance Companies
In Force
Central Bank
Effective Date
https://...
182
Circular No. 2 of 2023 on the Obligations of Lawyers regarding the Updated List of High-risk and Tightly Monitored States and the Applicable Countermeasures
In Force
MOJ
Effective Date
https://...
183
Circular No. 1 of 2023 Regarding Law Firms’ Compliance with Control Processes on Institutional Assessment of the Risks of Arms Proliferation Financing
In Force
MOJ
Effective Date
https://...
184
Circular No. 14 of 2022 Concerning the Real Estate Activities Report (REAR)
In Force
MOJ
Effective Date
https://...
185
Circular No. 9 of 2022 on the Implementation by Lawyers of the Targeted Financial Sanctions Imposed by United Nations Security Council Resolutions 2006/1718 and 2015/2231, and their Compliance with the Provisions of Federal Decree-Law No. 43 of on the Goods Subject to Non-Proliferation Controls
In Force
MOJ
Effective Date
https://...
186
Circular No. 18 of 2021 on the Mechanism for Lawyers to Fulfill their Obligation to Report Clients on International or Local Sanctions Lists
In Force
MOJ
Effective Date
https://...
188
Circular No. 36 of 2020 on the Obligations of Lawyers to Implement United Nations Security Council Resolutions and Cabinet Decisions related to the UN and Local Sanctions Lists in the Field of Preventing and Suppressing Terrorism and its Financing and Non-Proliferation of Arms and its Financing
In Force
MOJ
Effective Date
https://...
189
Circular No. 162 of 2018 On Financial Reporting & External Audit Regulation
In Force
Central Bank
Effective Date
https://...
196
DIFC Law No. 3 of 2004 regarding the Law on Application of Civil and Commercial Laws in the DIFC
In Force
DIFC
Effective Date
https://...
204
DIFC Law No. 6 of 2005 on the Implied Terms in Contracts and Unfair Terms Law in DIFC
In Force
DIFC
Effective Date
https://...
208
Non Profit Incorporated Organisations Law DIFC Law No. 6 of 2012
In Force
Effective Date
https://...
220
DIFC LAW No. 13 of 2004 LAW REGULATING ISLAMIC FINANCIAL BUSINESS
In Force
Ruler of Dubai
Effective Date
https://...
221
Payment System Settlement Finality Law DIFC Law No. 1 of 2009
In Force
DIFC
Effective Date
https://...
222
DIFC Law No. 10 of 2005 relating to the Application of DIFC Laws 2004
In Force
DIFC
Effective Date
https://...
225
Guide to Data Protection Law DIFC Law No. 5 of 2020 and Data Protection Regulations
In Force
DIFC
Effective Date
https://...
226
DIFC Data Protection Policy Guidance High Risk Processing Activities
In Force
DIFC
Effective Date
https://...
228
DIFC Data Protection Policy Guidance Fines and Other Sanctions
In Force
DIFC
Effective Date
https://...
234
DIFC Statement of Incorporators Template for Non Standard Articles
In Force
DIFC
Effective Date
https://...
242
DIFC REGULATION 10 – Accreditation and Certification Framework For Autonomous and Semi-Autonomous Systems Processing Personal Data
In Force
DIFC
Effective Date
https://...
270
The DFSA Rulebook Anti-Money Laundering, Counter-Terrorist Financing and Sanctions Module (AML)
In Force
DIFC
Effective Date
https://...
275
Application Guideline Company Formation - Application for a New Company (Subsidiary)
In Force
Effective Date
https://...
281
Application Guideline Company Services - Request for Company Termination
In Force
Effective Date
https://...
282
Application Guideline Company Formation - Application for a New Company
In Force
Effective Date
https://...
285
DMCC E-Signing Process Guideline Company Formation - Digital Process for a New Company Setup
In Force
Effective Date
https://...
286
AML/CFT Guidelines for Financial Institutions and Designated Non-Financial Businesses and Professions
In Force
Effective Date
https://...
287
Guidance Note to DMCC Member Companies and DMCC Memberships that are Financial Institutions or DNFBPs in respect to UAE AML/CFT Law
In Force
Effective Date
https://...
288
Guidance Note to DMCC Member Companies and DMCC Members in respect to KYC and UBO information
In Force
Effective Date
https://...
290
DMCC Public Clarification 2024: Description of Updats to DMCC Regulations and Rules
In Force
Effective Date
https://...
297
Dubai Multi Commodities Centre Authority Community Regulations 2019
In Force
Effective Date
https://...
298
Dubai Multi Commodities Authority Health, Safety and Environment Regulations 2019
In Force
Effective Date
https://...
Unlock more features
Sign in to discover more of what realLaw AI offers. Enjoy a fuller experience with expanded access.
All
Audit and accounting
DMCC
DIFC
Directory of Legislative and Regulatory Acts.
The table contains a complete list of all current UAE laws, resolutions, decrees, and official clarifications, grouped by topic. Each entry includes the document title, number, date, and source link. The material is intended for lawyers, accountants, auditors, tax consultants, and compliance professionals to enable quick search and verification of legal provisions.
№
Name
Status
Issuing Authority
Effective Date
Official Link
1
Federal Decree-Law No. 7 of 2017 on Excise Tax
In Force
President of the UAE
Effective Date
https://...
2
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
President of the UAE
Effective Date
https://...
3
Federal Decree-Law No. 28 of 2022 on the Tax Procedures
In Force
The UAE Cabinet
Effective Date
https://...
4
Federal Decree-Law No. 8 of 2017 on the Value Added Tax
In Force
President of the UAE
Effective Date
https://...
5
Federal Decree-Law No. 7 of 2024 Amending Some Provisions of Federal Decree-Law No. 20 of 2018 on Combating Money Laundering Crimes and Combating the Financing of Terrorism and the Financing of Illegal Organisations
In Force
President of the UAE
Effective Date
https://...
6
Federal Decree-Law No. 33 of 2021 Regarding the Regulation of Employment Relationships
In Force
President of the UAE
Effective Date
https://...
7
Federal Decree-law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Illegal Organizations
Not In Force
President of the UAE
Effective Date
https://...
8
Federal Decree-Law No. 34 of 2021 On Countering Rumors and Cybercrimes
In Force
President of the UAE
Effective Date
https://...
9
Federal Decree-Law No. 14 of 2018 Central Bank & Organization of Financial Institutions and Activities Law
Not In Force
President of the UAE
Effective Date
https://...
10
Federal Decree-Law No. 13 of 2022 Concerning Unemployment Insurance Scheme
In Force
President of the UAE
Effective Date
https://...
11
Federal Decree-law No. 26 of 2021 to amend certain provisions of Federal Decree-law No. 20 of 2018
In Force
President of the UAE
Effective Date
https://...
12
Federal Decree-Law No. 32 of 2021 on Commercial Companies
In Force
President of the UAE
Effective Date
https://...
13
Federal Decree-Law No. 43 of 2021 On the Commodities Subject to Non-Proliferation
In Force
President of the UAE
Effective Date
https://...
14
Federal Decree-Law No. 13 of 2016 On the Establishment of the Federal Tax Authority
In Force
President of the UAE
Effective Date
https://...
15
Federal Decree-Law No. 9 of 2016 On Bankruptcy
Not In Force
President of the UAE
Effective Date
https://...
16
Federal Law No. 7 of 2014 On Combating Terrorism Offences
In Force
President of the UAE
Effective Date
https://...
17
Dubai Law No. 1 of 2024 on Taxation of Foreign Banks Operating in the Emirate of Dubai
In Force
Ruler of Dubai
Effective Date
https://...
18
Cabinet Decision No. 75 of 2023 On the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
20
Federal Law No. 3 of 2021 Regulating Donations
In Force
President of the UAE
Effective Date
https://...
23
Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
In Force
The UAE Cabinet
Effective Date
https://...
24
Cabinet Decision No. 52 of 2017 On the Executive Regulation of the Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
25
Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
26
Cabinet Decision No. 35 of 2025 On Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
27
Cabinet Decision No. 34 of 2025 On Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
28
Cabinet Decision No. 142 of 2024 On the Imposition of Top-Up Tax on Multinational Organizations
In Force
The UAE Cabinet
Effective Date
https://...
29
Cabinet Decision No. 127 of 2024 on the Application of the Reverse Charge Mechanism on Precious Metals and Gemstones among those registered in the State for VAT purposes
In Force
The UAE Cabinet
Effective Date
https://...
30
Cabinet Decision No. 71 of 2024 Regulating the offences and administrative penalties to be imposed on violators of anti-money laundering and counter-terrorism financing procedures under the supervision of the Ministry of Justice and the Ministry of Economy
In Force
The UAE Cabinet
Effective Date
https://...
31
Cabinet Decision No. 132 of 2023 Concerning the Administrative Penalties Imposed on Violators of the Provisions of Cabinet Decision No. 109 of 2023 Concerning the Regulation of Real Beneficiary Procedures
In Force
President of the UAE
Effective Date
https://...
32
Cabinet Decision No. 65 of 2020 on the Fees for the Services Provided by the Federal Tax Authority
In Force
The UAE Cabinet
Effective Date
https://...
33
Cabinet Decision No. 109 of 2023 On Regulating the Beneficial Owner Procedures
In Force
The UAE Cabinet
Effective Date
https://...
34
Cabinet Decision No. 37 of 2017 on The Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax
In Force
The UAE Cabinet
Effective Date
https://...
35
Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
36
Cabinet Decision No. 91 of 2023 Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
37
Cabinet Decision No. 74 of 2023 On the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures
In Force
The UAE Cabinet
Effective Date
https://...
38
Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
The UAE Cabinet
Effective Date
https://...
39
Cabinet Decision No. 49 of 2023 On Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
In Force
The UAE Cabinet
Effective Date
https://...
40
Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
The UAE Cabinet
Effective Date
https://...
41
Cabinet of Ministers Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax
In Force
The UAE Cabinet
Effective Date
https://...
42
Cabinet Decision No. 111 of 2022 Concerning the Regulation of Virtual Assets and their Service Providers
In Force
The UAE Cabinet
Effective Date
https://...
43
Cabinet Decision No. 112 of 2022 Regarding the Delegation of Certain Powers Related to the Regulation of Virtual Assets
In Force
The UAE Cabinet
Effective Date
https://...
44
Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
In Force
The UAE Cabinet
Effective Date
https://...
45
Cabinet Decision No. 82 of 2022 Refund of Input Tax Incurred on the Construction and Operation of Mosques
In Force
The UAE Cabinet
Effective Date
https://...
46
Cabinet Decision No. 10 of 2019 Concerning the Executive Regulation of Decree-Law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism and Illegal Organisations
In Force
The UAE Cabinet
Effective Date
https://...
47
Cabinet Decision No. 24 of 2022 Amending some provisions of Cabinet Decision No. 10 of 2019 On the Executive Regulations of Federal Decree-Law No. 20 of 2018 on Combating Money Laundering and the Financing of Terrorism and Illegal Organizations
In Force
The UAE Cabinet
Effective Date
https://...
48
Cabinet Decision No. 1 of 2022 on the Implementation of Federal Decree-Law No. 33 of 2021 Regarding the Regulation of Labour Relations
In Force
The UAE Cabinet
Effective Date
https://...
49
Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE
In Force
The UAE Cabinet
Effective Date
https://...
50
Cabinet Decision No. 59 of 2017 Designated Zones for the purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
In Force
The UAE Cabinet
Effective Date
https://...
51
Cabinet Decision No. 49 of 2021 On amending some Provisions of Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws
In Force
The UAE Cabinet
Effective Date
https://...
52
Cabinet Decision No. 16 of 2021 Regarding the Unified List of the Violations and Administrative Fines for the Said Violations of Measures to Combat Money Laundering and Terrorism Financing that are Subject to the Supervision of the Ministry of Justice and the Ministry of Economy
In Force
The UAE Cabinet
Effective Date
https://...
53
Cabinet Decision No. 9/12 O of 2020 on Application of Tax at the Zero Rate on Certain Medical Equipment
In Force
The UAE Cabinet
Effective Date
https://...
54
Cabinet Decision No. 1 of 2020 Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai
In Force
The UAE Cabinet
Effective Date
https://...
55
Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products
In Force
The UAE Cabinet
Effective Date
https://...
56
Cabinet Decision No. 33 of 2019 On Administrative Penalties for Violations of Procedures related to the Implementation of Marking Excise Goods
In Force
The UAE Cabinet
Effective Date
https://...
57
Cabinet Decision No. 42 of 2018 On Marking Tobacco and Tobacco Products
In Force
The UAE Cabinet
Effective Date
https://...
58
Cabinet Decision No. 41 of 2018 On Introducing the Tax Refunds for Tourist Scheme
In Force
The UAE Cabinet
Effective Date
https://...
59
Cabinet Decision No. 26 of 2018 on the Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences
In Force
The UAE Cabinet
Effective Date
https://...
60
Cabinet Decision No. 23 of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures
In Force
The UAE Cabinet
Effective Date
https://...
61
Cabinet Decision No. 56 of 2017 on Medications and Medical Equipment Subject to Tax at Zero Rate
In Force
The UAE Cabinet
Effective Date
https://...
62
Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOEC
Effective Date
https://...
63
Ministerial Decision No. 598 of 2022 Concerning the Wages Protection System
In Force
MOHRE
Effective Date
https://...
64
Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
In Force
MOF
Effective Date
https://...
65
Ministerial Decision No. 84 of 2025 on Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
66
Ministerial Decision No. 1 of 2025 on Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
In Force
MOF
Effective Date
https://...
67
Ministerial Decision No. 302 of 2024 on the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
68
Ministerial Decision No. 301 of 2024 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
69
Ministerial Decision No. 261 of 2024 On Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
70
Ministerial Decision No. 262 of 2023 on Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices
In Force
MOF
Effective Date
https://...
71
Ministerial Decision No. 247 of 2023 On Issuance of Tax Residency Certificate for the Purposes of International Agreements
Not In Force
MOF
Effective Date
https://...
72
Ministerial Decision No. 139 of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
MOF
Effective Date
https://...
73
Ministerial Decision No. 134 of 2023 of General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
74
Ministerial Decision No. 133 of 2023 of Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
75
Ministerial Decision No. 132 of 2023 on Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
76
Ministerial Decision No. 126 of 2023 of General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
77
Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Not In Force
MOF
Effective Date
https://...
78
Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
79
Ministerial Decision No. 115 of 2023 on Private Pension Funds and Private Social Security Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
80
Ministerial Decision No. 114 of 2023 on Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
81
Ministerial Decision No. 105 of 2023 on the Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
82
Ministerial Decision No. 97 of 2023 Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
83
Ministerial Decision No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person
In Force
MOF
Effective Date
https://...
84
Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
MOF
Effective Date
https://...
85
Ministerial Decision No. 26 of 2023 Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made
In Force
MOF
Effective Date
https://...
86
Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
In Force
MOF
Effective Date
https://...
87
Ministerial Decision No. 1109 of 2022 On the Establishment of the Federal Prosecution for Economic Crimes and Money Laundering
In Force
MOJ
Effective Date
https://...
88
Ministerial Decision No. 663 of 2022 Regarding Compliance with Emiratisation regulations in the private sector
In Force
MOHRE
Effective Date
https://...
89
Ministerial Decision No. 162 of 2022 on Determination of Timelines and Frequency of Submission of Refund Requests for Input Tax Incurred on the Construction and Operation of Mosques
In Force
MOF
Effective Date
https://...
90
Ministerial Decision No. 237 of 2019 on Implementation of the Cabinet Decision No. 55 of 2019 On Excise Price for Tobacco Products
In Force
MOF
Effective Date
https://...
91
Ministerial Decision No. 533 of 2019 On Anti-Money Laundering and Combating Terrorism Financing related to Lawyers, Notaries and Legal Independent Professionals
In Force
MOJ
Effective Date
https://...
92
Ministerial Decision No. 532 of 2019 Establishing the Department of Anti-Money Laundering and Combating the Financing of Terrorism
In Force
MOJ
Effective Date
https://...
93
Ministerial Decision No. 534 of 2019 On the Establishment of the Committee for the Management of Frozen, Seized and Confiscated Funds
In Force
MOJ
Effective Date
https://...
94
Federal Tax Authority Decision No. 7 of 2025 Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
Effective Date
https://...
95
Federal Tax Authority Decision No. 5 of 2025 Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
96
Federal Tax Authority Decision No. 7 of 2024 On postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
97
Federal Tax Authority Decision No. 5 of 2024 The Refund of Fees of Private Clarification Requests
In Force
FTA
Effective Date
https://...
98
Federal Tax Authority Decision No. 3 of 2024 The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In Force
FTA
Effective Date
https://...
99
Federal Tax Authority Decision No. 2 of 2018 Tax Refunds for Tourists Scheme
In Force
FTA
Effective Date
https://...
100
Federal Tax Authority Decision No. 1 of 2024 On Professional Standards for Tax Agents
In Force
FTA
Effective Date
https://...
101
Federal Tax Authority Decision No. 11 of 2023 on Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
102
Federal Tax Authority Decision No. 13 of 2023 On Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
103
Federal Tax Authority Decision No. 14 of 2023 On the additional conditions for a legal person to be eligible to register as a tax agent
In Force
FTA
Effective Date
https://...
104
Federal Tax Authority Decision No. 12 of 2023 on Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
105
Federal Tax Authority Decision No. 5 of 2023 On Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
106
Federal Tax Authority Decision No. 7 of 2023 On provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
107
Federal Tax Authority Decision No. 6 of 2023 On Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In Force
FTA
Effective Date
https://...
108
Federal Tax Authority Decision No. 6 of 2022 on Maximum Amount of Cash Refund Under the Refunds of Value Added Tax for Tourists Scheme
In Force
FTA
Effective Date
https://...
109
Federal Tax Authority Decision No. 4 of 2022 on Setting the Time Limit for Claiming Refund of VAT by Tourists
In Force
FTA
Effective Date
https://...
110
Federal Tax Authority Decision No. 3 of 2021 on Implementing the Marking of Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
111
Federal Tax Authority Decision No. 1 of 2021 on The Mechanism for Calculating the Average Retail Selling Price of Excise Goods in the Market
In Force
FTA
Effective Date
https://...
112
Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
113
Federal Tax Authority Decision No. 5 of 2020 on Implementing the Marking Tobacco and Tobacco Products Scheme Amending Federal Tax Authority Decision No. 2 of 2019
In Force
FTA
Effective Date
https://...
114
Federal Tax Authority Decision No. 7 of 2019 on Tax Invoices and Credit Notes
In Force
FTA
Effective Date
https://...
115
Federal Tax Authority Decision No. 1 of 2019 On the Maximum Amount of Cash Refund under the Tax Refunds for Tourists Scheme
In Force
FTA
Effective Date
https://...
117
Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme
In Force
FTA
Effective Date
https://...
118
Federal Tax Authority Decision No. 1 of 2018 On the Requirements for Retailers to Participate in the Value Added Tax Refunds for Tourist Scheme
In Force
FTA
Effective Date
https://...
119
Insurance Authority Board of Directors Decision No. 32 of 2017 Concerning the Common Reporting Standard Regulations
In Force
Effective Date
https://...
123
Taxation of Family Foundations | Corporate Tax Guide | CTGFF1
In Force
FTA
Effective Date
https://...
124
Raqeeb: Whistleblower Programme for Tax Violations and Evasion | User Guide | USEGWB1
In Force
FTA
Effective Date
https://...
126
Real Estate Investment for Natural Persons Corporate Tax Guide | CTGREI1
In Force
FTA
Effective Date
https://...
127
Tax Procedures Guide: Tax Resident and Tax Residency Certificate
In Force
FTA
Effective Date
https://...
128
Determination of Taxable Income Corporate Tax Guide | CTGDTI1
In Force
FTA
Effective Date
https://...
130
Investment Funds and Investment Managers, Corporate Tax Guide
In Force
FTA
Effective Date
https://...
134
Taxation of Extractive Business and Non-Extractive Natural Resource Business | Corporate Tax Guide | CTGEPX1
In Force
FTA
Effective Date
https://...
138
Corporate Tax Guide: Accounting Standards and Interaction with Corporate Tax CTGACS1
In Force
FTA
Effective Date
https://...
152
Corporate Tax Public Clarification No. CTP007 of 2025 Financial Statements and Related Audit Requirements for a Tax Group
In Force
FTA
Effective Date
https://...
153
Corporate Tax Public Clarification No. CTP006 of 2025 Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
In Force
FTA
Effective Date
https://...
154
Corporate Tax Public Clarification No. CTP005 of 2025 Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund
In Force
FTA
Effective Date
https://...
155
VAT Public Clarification No. VATP039 of 2025 Crypto currency mining
In Force
FTA
Effective Date
https://...
156
Tax Procedures Public Clarification No. TAXP008 of 2024 Tax Assessment Reviews
In Force
FTA
Effective Date
https://...
157
Tax Procedures Public Clarification No. TAXP007 of 2024 Grace period to update information in tax records
In Force
FTA
Effective Date
https://...
158
Corporate Tax Public Clarification No. CTP003 of 2024: Clarification On the First Tax Period of a juridical person
In Force
FTA
Effective Date
https://...
159
Corporate Tax Public Clarification No. CTP002 of 2024: On the definition of 'Related Parties' where there is a common ownership and/or control through a Government Entity
In Force
Effective Date
https://...
160
VAT Public Clarification No. VATP038 of 2024: Manpower vs Visa Facilitation Services
In Force
FTA
Effective Date
https://...
161
Corporate Tax Public Clarification No. CTP001 of 2024: Registration Timelines for Taxable Persons for Corporate Tax
In Force
Effective Date
https://...
162
VAT Public Clarification No. VATP037 of 2023: Performing the function of Director on a Board of Directors by a Natural person
In Force
FTA
Effective Date
https://...
163
VAT Public Clarification No. VATP036 of 2024: SWIFT messages
Not In Force
FTA
Effective Date
https://...
164
Tax Procedures Public Clarification No. TAXP006 of 2023: Issuance of a New Tax Procedures Executive Regulation
In Force
FTA
Effective Date
https://...
165
Excise Tax Public Clarification No. EXTP010 of 2023 Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones
In Force
FTA
Effective Date
https://...
166
VAT Public Clarification No. VATP033 of 2023 Amendments to Emirates' Reporting - Electronic Commerce Supplies by Qualifying Registrants
In Force
Effective Date
https://...
167
VAT Public Clarification No. VATP027 of 2022 Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services
In Force
FTA
Effective Date
https://...
168
VAT Public Clarification No. VATP022 of 2022 Dubai Owners’ Associations and Management Entities
In Force
FTA
Effective Date
https://...
169
Tax Procedures Public Clarification No. TAXP001 of 2021 Amendments to the Penalties Regime
In Force
FTA
Effective Date
https://...
170
Updated: Excise Tax Public Clarification No. EXTP003 of 2022 Stockpiling of Excise Goods
In Force
FTA
Effective Date
https://...
171
VAT Public Clarification Temporary No. VATP025 of 2022 Zero-rating of Certain Medical Equipment
In Force
FTA
Effective Date
https://...
173
VAT Public Clarification No. VATP026 of 2021 VAT registration of 'Sole Establishments'
In Force
Effective Date
https://...
174
VAT Public Clarification No. VATP024 of 2021 Adjustment on Account of Bad Debt Relief
In Force
Effective Date
https://...
175
VAT Public Clarification No. VATP018 of 2020 On Change in the permitted use of a building
In Force
FTA
Effective Date
https://...
176
VAT Public Clarification No. VATP007 of 2018 On Public Transportation
In Force
FTA
Effective Date
https://...
177
VAT Public Clarification No. VATP003 of 2018 Labour accommodation: residential versus serviced property
In Force
FTA
Effective Date
https://...
181
Circular No. 5 of 2023 On Financial Reporting and External Audit Regulation For Insurance Companies
In Force
Central Bank
Effective Date
https://...
182
Circular No. 2 of 2023 on the Obligations of Lawyers regarding the Updated List of High-risk and Tightly Monitored States and the Applicable Countermeasures
In Force
MOJ
Effective Date
https://...
183
Circular No. 1 of 2023 Regarding Law Firms’ Compliance with Control Processes on Institutional Assessment of the Risks of Arms Proliferation Financing
In Force
MOJ
Effective Date
https://...
184
Circular No. 14 of 2022 Concerning the Real Estate Activities Report (REAR)
In Force
MOJ
Effective Date
https://...
185
Circular No. 9 of 2022 on the Implementation by Lawyers of the Targeted Financial Sanctions Imposed by United Nations Security Council Resolutions 2006/1718 and 2015/2231, and their Compliance with the Provisions of Federal Decree-Law No. 43 of on the Goods Subject to Non-Proliferation Controls
In Force
MOJ
Effective Date
https://...
186
Circular No. 18 of 2021 on the Mechanism for Lawyers to Fulfill their Obligation to Report Clients on International or Local Sanctions Lists
In Force
MOJ
Effective Date
https://...
188
Circular No. 36 of 2020 on the Obligations of Lawyers to Implement United Nations Security Council Resolutions and Cabinet Decisions related to the UN and Local Sanctions Lists in the Field of Preventing and Suppressing Terrorism and its Financing and Non-Proliferation of Arms and its Financing
In Force
MOJ
Effective Date
https://...
189
Circular No. 162 of 2018 On Financial Reporting & External Audit Regulation
In Force
Central Bank
Effective Date
https://...
196
DIFC Law No. 3 of 2004 regarding the Law on Application of Civil and Commercial Laws in the DIFC
In Force
DIFC
Effective Date
https://...
204
DIFC Law No. 6 of 2005 on the Implied Terms in Contracts and Unfair Terms Law in DIFC
In Force
DIFC
Effective Date
https://...
208
Non Profit Incorporated Organisations Law DIFC Law No. 6 of 2012
In Force
Effective Date
https://...
220
DIFC LAW No. 13 of 2004 LAW REGULATING ISLAMIC FINANCIAL BUSINESS
In Force
Ruler of Dubai
Effective Date
https://...
221
Payment System Settlement Finality Law DIFC Law No. 1 of 2009
In Force
DIFC
Effective Date
https://...
222
DIFC Law No. 10 of 2005 relating to the Application of DIFC Laws 2004
In Force
DIFC
Effective Date
https://...
225
Guide to Data Protection Law DIFC Law No. 5 of 2020 and Data Protection Regulations
In Force
DIFC
Effective Date
https://...
226
DIFC Data Protection Policy Guidance High Risk Processing Activities
In Force
DIFC
Effective Date
https://...
228
DIFC Data Protection Policy Guidance Fines and Other Sanctions
In Force
DIFC
Effective Date
https://...
234
DIFC Statement of Incorporators Template for Non Standard Articles
In Force
DIFC
Effective Date
https://...
242
DIFC REGULATION 10 – Accreditation and Certification Framework For Autonomous and Semi-Autonomous Systems Processing Personal Data
In Force
DIFC
Effective Date
https://...
270
The DFSA Rulebook Anti-Money Laundering, Counter-Terrorist Financing and Sanctions Module (AML)
In Force
DIFC
Effective Date
https://...
275
Application Guideline Company Formation - Application for a New Company (Subsidiary)
In Force
Effective Date
https://...
281
Application Guideline Company Services - Request for Company Termination
In Force
Effective Date
https://...
282
Application Guideline Company Formation - Application for a New Company
In Force
Effective Date
https://...
285
DMCC E-Signing Process Guideline Company Formation - Digital Process for a New Company Setup
In Force
Effective Date
https://...
286
AML/CFT Guidelines for Financial Institutions and Designated Non-Financial Businesses and Professions
In Force
Effective Date
https://...
287
Guidance Note to DMCC Member Companies and DMCC Memberships that are Financial Institutions or DNFBPs in respect to UAE AML/CFT Law
In Force
Effective Date
https://...
288
Guidance Note to DMCC Member Companies and DMCC Members in respect to KYC and UBO information
In Force
Effective Date
https://...
290
DMCC Public Clarification 2024: Description of Updats to DMCC Regulations and Rules
In Force
Effective Date
https://...
297
Dubai Multi Commodities Centre Authority Community Regulations 2019
In Force
Effective Date
https://...
298
Dubai Multi Commodities Authority Health, Safety and Environment Regulations 2019
In Force
Effective Date
https://...
Unlock more features
Sign in to discover more of what realLaw AI offers. Enjoy a fuller experience with expanded access.
Why We Created the Legal Table
Working with UAE laws used to mean juggling websites, PDFs and manual Excel lists. We created the Legal Table so you can see all key federal, emirate and free zone laws in one always-updated view.
Working with UAE laws used to mean juggling websites, PDFs and manual Excel lists. We created the Legal Table so you can see all key federal, emirate and free zone laws in one always-updated view.
Working with UAE laws used to mean juggling websites, PDFs and manual Excel lists. We created the Legal Table so you can see all key federal, emirate and free zone laws in one always-updated view.
Why We Created the Legal Table
Working with UAE laws used to mean juggling websites, PDFs and manual Excel lists. We created the Legal Table so you can see all key federal, emirate and free zone laws in one always-updated view.
Before realLaw AI
— Dozens of websites
— Outdated PDFs
— Hard to track amendments
— Time wasted searching
— High risk of using old laws
— Dozens of websites
— Outdated PDFs
— Hard to track amendments
— Time wasted searching
— High risk of using old laws
— Dozens of websites
— Outdated PDFs
— Hard to track amendments
— Time wasted searching
— High risk of using old laws
— Dozens of websites
— Outdated PDFs
— Hard to track amendments
— Time wasted searching
— High risk of using old laws
After realLaw AI
— One place for all laws
— Always up-to-date
— Clear document statuses
— Smart filters and structure
— Table you can fully customize to your needs
— Work faster and with confidence
— One place for all laws
— Always up-to-date
— Clear document statuses
— Smart filters and structure
— Table you can fully customize to your needs
— Work faster and with confidence
— One place for all laws
— Always up-to-date
— Clear document statuses
— Smart filters and structure
— Table you can fully customize to your needs
— Work faster and with confidence
— One place for all laws
— Always up-to-date
— Clear document statuses
— Smart filters and structure
— Table you can fully customize to your needs
— Work faster and with confidence
realLaw AI is officially certified under the Dubai AI Seal program
Officially verified by the Dubai Centre for Artificial Intelligence as a trusted
AI supplier in the UAE.
realLaw AI is officially certified under the Dubai AI Seal program
Officially verified by the Dubai Centre for Artificial Intelligence as a trusted
AI supplier in the UAE.
Built for professionals
who work with UAE law
Lawyers
Accountants & Tax
HR & Compliance
Business owners
How to Use
the Legal Table
01
Create your account
Register using the link and get instant access to the full database of UAE laws.
01
Create your account
Register using the link and get instant access to the full database of UAE laws.
01
Create your account
Register using the link and get instant access to the full database of UAE laws.
01
Create your account
Register using the link and get instant access to the full database of UAE laws.
02
Customize the table to your needs
Apply filters, save your view, and build the structure that works best for your practice.
02
Customize the table to your needs
Apply filters, save your view, and build the structure that works best for your practice.
02
Customize the table to your needs
Apply filters, save your view, and build the structure that works best for your practice.
02
Customize the table to your needs
Apply filters, save your view, and build the structure that works best for your practice.
03
Make confident decisions based
on official UAE regulations
Stop wasting time on manual searches — everything you need is updated, organized, and always in one place.
03
Make confident decisions based
on official UAE regulations
Stop wasting time on manual searches — everything you need is updated, organized, and always in one place.
03
Make confident decisions based
on official UAE regulations
Stop wasting time on manual searches — everything you need is updated, organized, and always in one place.
03
Make confident decisions based
on official UAE regulations
Stop wasting time on manual searches — everything you need is updated, organized, and always in one place.
FAQ
What exactly is the UAE Legal Table?
A searchable, spreadsheet-style index of UAE federal, emirate and free zone laws with status, sector, authority and links to sources.
What do I get for free?
Which laws are included?
How often is the table updated?
Can I export the table to Excel?
Is this only for lawyers?
What happens after I sign up?
What happens after I sign up?
What is realLaw AI?
Can I ask legal questions inside realLaw AI?
What exactly is the UAE Legal Table?
A searchable, spreadsheet-style index of UAE federal, emirate and free zone laws with status, sector, authority and links to sources.
What do I get for free?
Which laws are included?
How often is the table updated?
Can I export the table to Excel?
Is this only for lawyers?
What happens after I sign up?
What happens after I sign up?
What is realLaw AI?
Can I ask legal questions inside realLaw AI?
What exactly is the UAE Legal Table?
A searchable, spreadsheet-style index of UAE federal, emirate and free zone laws with status, sector, authority and links to sources.
What do I get for free?
Which laws are included?
How often is the table updated?
Can I export the table to Excel?
Is this only for lawyers?
What happens after I sign up?
What happens after I sign up?
What is realLaw AI?
Can I ask legal questions inside realLaw AI?
What exactly is the UAE Legal Table?
A searchable, spreadsheet-style index of UAE federal, emirate and free zone laws with status, sector, authority and links to sources.
What do I get for free?
Which laws are included?
How often is the table updated?
Can I export the table to Excel?
Is this only for lawyers?
What happens after I sign up?
What happens after I sign up?
What is realLaw AI?
Can I ask legal questions inside realLaw AI?
Talk to our Team
Need a plan for your team?
Speak with our sales team to choose the right plan, discuss onboarding and get a live demo.
Prefer email? sales@reallaw.ai
Talk to our Team
Need a plan for your team?
Speak with our sales team to choose the right plan, discuss onboarding and get a live demo.
Prefer email? sales@reallaw.ai
Talk to our Team
Need a plan for your team?
Speak with our sales team to choose the right plan, discuss onboarding and get a live demo.
Prefer email? sales@reallaw.ai
Talk to our Team
Need a plan for your team?
Speak with our sales team to choose the right plan, discuss onboarding and get a live demo.
Prefer email? sales@reallaw.ai