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Regulatory updates

Every UAE regulatory change, as it happens.

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

Arakan Lexara Weekly

The week's changes, what they mean and the deadlines ahead. Every Monday, free.

Dubai Financial Services Authority6 Feb 2026Enforcement NoticeHigh impact
Decision Notice – Ark Capital Management (Dubai) Limited
DFSA imposed a financial penalty of USD 504,000 on Ark Capital Management (Dubai) Limited for deficiencies in market-abuse detection systems and failure to notify the DFSA of changes in control — a notable market-conduct enforcement precedent.
Dubai Financial Services Authority2 Feb 2026Enforcement NoticeHigh impact
Decision Notice – Ed Broking (MENA) Limited
DFSA imposed a financial penalty of USD 455,176 on Ed Broking (MENA) Limited for misleading conduct and document falsification, an important conduct/integrity precedent for insurance and reinsurance intermediaries. DFSA's own enforcement index categorises this notice under 'January 2026'; date shown uses the more precise secondary source.
Central Bank of the UAE1 Feb 2026New Regulation/StandardHigh impact
Operational Risk Management Regulation

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

Past weekly briefings

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

Federal Tax Authority29 Jan 2026FTA DecisionLow impact

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

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

ADGM Registration Authority23 Jan 2026Consultation PaperMedium impact

Proposed Guidance on Crypto Mining Activities

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

Virtual Assets Regulatory Authority22 Jan 2026Administrative NoticeMedium impact

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

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

Dubai Financial Services Authority19 Jan 2026CircularMedium impact

2026 Suitability Thematic Review – Questionnaire Launch

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

Federal Tax Authority12 Jan 2026Cabinet DecisionMedium impact

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

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

Dubai Financial Services Authority9 Jan 2026GuidanceMedium impact

Thematic Review Findings – Conflicts of Interest

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

Federal Tax Authority8 Jan 2026Cabinet DecisionMedium impact

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

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

Virtual Assets Regulatory Authority8 Jan 2026GuidanceMedium impact

Onboarding and Classification of Qualified Investors

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

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

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

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

Federal Tax Authority30 Dec 2025Press ReleaseLow impact

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

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

Federal Tax Authority29 Dec 2025Cabinet DecisionMedium impact

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

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

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

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

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

Federal Tax Authority25 Dec 2025FTA DecisionMedium impact

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

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

Federal Tax Authority25 Dec 2025FTA DecisionLow impact

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

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

Federal Tax Authority23 Dec 2025Cabinet DecisionMedium impact

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

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

Federal Tax Authority21 Dec 2025Cabinet DecisionMedium impact

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

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

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

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

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

Dubai Financial Services Authority15 Dec 2025Rule AmendmentHigh impact

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

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

Dubai Financial Services Authority15 Dec 2025Rule AmendmentMedium impact

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

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

Dubai Financial Services Authority15 Dec 2025Press ReleaseHigh impact

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

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

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

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

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

Federal Tax Authority12 Dec 2025Cabinet DecisionHigh impact

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

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

Dubai Financial Services Authority11 Dec 2025Consultation PaperMedium impact

Consultation Paper No 169 – Miscellaneous

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

Financial Services Regulatory Authority — ADGM9 Dec 2025Press ReleaseMedium impact

FSRA Showcases Enhancements to its Funds Regulatory Framework at ADFW

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

Dubai Financial Services Authority9 Dec 2025Enforcement NoticeMedium impact

Individual Restriction Notice – Mr Kulvir Virk

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

Federal Tax Authority8 Dec 2025FTA DecisionMedium impact

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

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

Financial Services Regulatory Authority — ADGM5 Dec 2025Consultation PaperMedium impact

Updating the Regulatory Framework for Insurance in ADGM

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