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Investor guides

Investment Legislation

What each of the main laws covers, in a few lines, with a link to the current official text. Start here, then check the details with a lawyer or accountant.

Federal laws are published on the UAE Legislation portal. English texts are translations: check the Arabic text and take legal advice before you rely on a provision.

Investment and companies

Federal Decree-Law No. 32 of 2021 on Commercial Companies

Sets out the five company forms on the mainland: the general partnership, the limited partnership, the limited liability company (LLC), the public joint-stock company and the private joint-stock company. An LLC has between 2 and 50 partners, and one person may also set one up and own it alone. Free zone companies follow their own zone's rules where those rules cover the point.

Official text

Since 2021, foreign investors can own a mainland company in full, except in activities the Cabinet lists as having a strategic impact.

Checked October 2026. See also: UAE Government Portal: Full foreign ownership of commercial companies.

Federal Decree-Law No. 50 of 2022 on the Commercial Transactions Law

The commercial code: merchants and their books, trade names, commercial contracts and sales, commercial agencies, banking transactions, and cheques and other commercial papers. It covers business done online as well as in person. Where a commercial loan does not state an interest rate, interest follows the market rate but may not exceed 9%, and interest on interest is not allowed. In force since 2 January 2023, replacing Federal Law No. 18 of 1993.

Official text

Checked October 2026.

Federal Decree-Law No. 51 of 2023 on Financial Restructuring and Bankruptcy

Gives a business in difficulty three routes: a preventive settlement with its creditors, a restructuring plan, or bankruptcy. Cases go to a specialised Bankruptcy Court. It applies to companies under the Commercial Companies Law, traders and licensed professional firms; free zone businesses with their own insolvency rules follow those instead. It replaced Federal Decree-Law No. 9 of 2016.

Official text

Checked October 2026.

Federal Decree-Law No. 10 of 2025 on Anti-Money Laundering and Combating the Financing of Terrorism and Proliferation Financing

Banks and other financial institutions, virtual asset service providers and designated non-financial businesses and professions must assess their risks, check their customers, keep records and report suspicious transactions. Money laundering carries 1 to 10 years in prison and a fine of AED 100,000 to AED 5 million, or the value of the property involved if that is higher. It replaced Federal Decree-Law No. 20 of 2018.

Official text

Checked October 2026.

Tax

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Corporate tax applies to tax periods starting on or after 1 June 2023. Taxable income up to AED 375,000 is taxed at 0% and income above it at 9%. A qualifying free zone person pays 0% on qualifying income and 9% on the rest. Government entities, qualifying public benefit entities and some investment funds are exempt.

Official text

Checked October 2026. See also: Federal Tax Authority: What are the UAE corporate tax rates?.

Federal Decree-Law No. 8 of 2017 on Value Added Tax

VAT has applied since 1 January 2018 at a standard rate of 5%. Zero-rated supplies include exports outside the GCC VAT area, international transport, crude oil and natural gas, investment precious metals, the first sale or lease of a new home, and some education and healthcare. Some financial services, and later sales and leases of homes, are exempt. The registration thresholds are set in the Executive Regulation.

Official text

Checked October 2026.

Federal Decree-Law No. 7 of 2017 on Excise Tax

Excise tax falls on producing, importing, releasing from a designated zone or stockpiling excise goods in the course of business. The Cabinet sets the rates, up to a ceiling of 200% of the excise price. In force since 1 October 2017; it was last amended by Federal Decree-Laws No. 7 of 2025 and No. 17 of 2025.

Official text

Checked October 2026.

Federal Decree-Law No. 28 of 2022 on Tax Procedures

The common rules for every federal tax: record-keeping and e-invoicing, registration, tax returns, audits, assessments, objections and appeals, refunds and administrative fines, and the rights and duties of taxpayers and the Federal Tax Authority. In force since 1 March 2023, replacing Federal Law No. 7 of 2017.

Official text

Checked October 2026.

Employment and residence

Federal Decree-Law No. 33 of 2021 on the Regulation of Labour Relations

The private-sector labour law, in force since 2 February 2022. Employment contracts are for a fixed term and can be renewed. Normal working time is up to 8 hours a day or 48 hours a week, probation is up to 6 months, notice is 30 to 90 days, and annual leave is at least 30 days a year. A foreign full-time worker with a year's service earns an end-of-service gratuity of 21 days' basic wage for each of the first five years and 30 days' for each year after, up to two years' wage in total.

Official text

Checked October 2026.

Federal Decree-Law No. 29 of 2021 on the Entry and Residence of Foreigners

Governs how foreigners enter and live in the UAE, free zones included: visas and residence permits, their renewal and cancellation, and the penalties for breaking the rules. The Federal Authority for Identity, Citizenship, Customs and Ports Security applies it, and its Executive Regulation sets out the visa types. It replaced Federal Law No. 6 of 1973.

Official text

Checked October 2026.

Free zones

Federal Law No. 8 of 2004 on Financial Free Zones

Allows financial free zones to be set up by federal decree. Federal civil and commercial laws do not apply inside them; other federal laws, including the criminal law on money laundering, do. Firms licensed there may not take deposits from the UAE market or deal in dirhams.

Official text

Checked October 2026.

ADGM Companies Regulations 2020

The company law of Abu Dhabi Global Market, enacted on 29 April 2020 under Abu Dhabi Law No. 4 of 2013. It covers forming and registering companies in the zone, and exempts restricted scope companies from audit.

Official text

Other free zones publish their own company regulations, which can be found on each authority's website.

Checked October 2026.

Property

Dubai Law No. 7 of 2006 on Real Property Registration

Sets up the Real Property Register at the Dubai Land Department. Property ownership is for UAE and GCC nationals and companies they own, but with the Ruler's approval foreigners may own freehold, or hold usufruct or leasehold rights for up to 99 years, in designated areas.

Official text

Checked October 2026.

Dubai Law No. 8 of 2007 on Escrow Accounts for Real Estate Development

A developer selling off-plan must be licensed and registered with the Dubai Land Department and open an escrow account for each project with an accredited bank. Buyers' payments go into that account and may only be used to build that project.

Official text

Checked October 2026.

Dubai Law No. 26 of 2007 on Landlords and Tenants

Covers leases in Dubai. A lease must be registered with the Real Estate Regulatory Agency, and a special tribunal hears disputes between landlords and tenants. Either side wanting to change the rent or the terms on renewal must give 90 days' notice before the lease ends. A landlord who wants the property back at the end of a lease, for example to demolish, renovate or live in it, must give 12 months' notice by notary public or registered post.

Official text

Checked October 2026.

Abu Dhabi Law No. 13 of 2019, amending Law No. 19 of 2005 on Real Estate

Lets foreign individuals and companies own and deal freely in property in Abu Dhabi's designated investment areas. Outside them, ownership stays with UAE nationals and those treated as such. A holder of usufruct or musataha rights of more than 10 years may sell or mortgage those rights without the owner's permission.

Official text

Checked October 2026.

About these texts

UAE laws are amended often, so this guide gives a short summary of each and links to the current text kept by the issuing authority rather than copying it. Each summary was read against that text in the month shown. For the business side, see Business & Tax, and for help, find a lawyer or accountant in the business directory.

This guide is a general summary for orientation, not legal or tax advice.