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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.

Federal Tax Authority3 Dec 2025Cabinet DecisionHigh impact
Federal Decree-Law No. 16 of 2025 Amending the VAT Law
Amends the VAT Law (Federal Decree-Law No. 8 of 2017): clarifies reverse-charge self-invoicing, introduces a five-year limitation period to claim excess recoverable input tax, adds Article 54 provisions denying input tax recovery where connected to tax evasion, and repeals the former Article 79(bis) limitation provision. Effective 1 January 2026; also the legal basis referenced in Public Clarification VATP046. Issued 25 November 2025; publish date 3 December 2025.
Dubai Financial Services Authority28 Nov 2025Regulatory NoticeMedium impact
Dear SEO Letter: 2026 Thematic Reviews on Suitability, Fund Platforms and Brokerage – Oversight of Trading Environment
DFSA notified firms of its planned 2026 thematic review programme covering suitability, fund platform operations and brokerage trading-environment oversight, giving firms advance notice to prepare.
Dubai Financial Services Authority27 Nov 2025GuidanceMedium impact

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

Past weekly briefings

Thematic Review Findings – Continuing Professional Development for MLROs

Thematic review found 79% of MLROs met the minimum 15-hour CPD requirement, but some CPD activity was irrelevant or too basic; DFSA signalled future expectation of risk-assessment-driven CPD planning for MLROs. Date sourced from secondary reporting.

Financial Services Regulatory Authority — ADGM26 Nov 2025Consultation PaperHigh impact

Enhancements to Insurance Regulatory Framework — IAIS Insurance Core Principles and Climate Risk Management

The FSRA proposed enhancements aligning ADGM's insurance regime with IAIS Insurance Core Principles, covering risk management, market conduct, reinsurance, IFRS 17 implementation, and proportionate climate-related financial risk requirements for insurers. Insurance firms should review governance and climate-risk disclosure implications.

Federal Tax Authority25 Nov 2025Cabinet DecisionHigh impact

Federal Decree-Law No. 17 of 2025 Amending the Tax Procedures Law

Amends the Tax Procedures Law (Federal Decree-Law No. 28 of 2022): caps the FTA's period to allocate credits/overpayments at five years, revises the voluntary disclosure framework to selective FTA application, sets a five-year deadline for taxpayer refund requests, and expands statute-of-limitations exceptions for audits. Effective 1 January 2026. Date shown is the decree's issue date per secondary legal sources; the exact Official Gazette publish date was not independently confirmed — flagged.

Virtual Assets Regulatory Authority24 Nov 2025Administrative NoticeHigh impact

Publication of UAE Federal Decree-Law on AML/CFT/CPF (2025) - Mandatory GAP Assessment for VASPs

Following publication of the UAE's new Federal Decree-Law on AML/CFT/CPF (2025), VARA directed all licensed VASPs to complete a mandatory gap assessment of their AML/CFT frameworks against the new federal law and remediate any deficiencies identified.

Financial Services Regulatory Authority — ADGM24 Nov 2025Consultation PaperHigh impact

Proposed Enhancements to the FSRA's Funds Framework

The FSRA proposed a Sub-Threshold Fund Manager category (under USD 200m committed capital, USD 50,000 base capital), an Institutional Fund Manager regime for institutional-only investors, integration of Venture Capital Fund Managers as an STFM subcategory, tightened Foreign Fund Manager controls, and an Employee Investment Vehicle exemption. Fund managers should assess which streamlined category may apply to them.

Virtual Assets Regulatory Authority21 Nov 2025GuidanceMedium impact

Executive Office for Control & Non-Proliferation (EOCN) Updated Guidance on Targeted Financial Sanctions

VARA circulated the UAE Executive Office for Control & Non-Proliferation's updated guidelines on targeted financial sanctions screening, requiring VASPs to update their sanctions-screening procedures and EOCN system registration accordingly.

Dubai Financial Services Authority19 Nov 2025CircularMedium impact

Annual Supervision Outreach 2025 – Supervisory Priorities

DFSA communicated its supervisory priorities for the coming period across banking, wealth management, capital markets and fintech, flagging misconduct, suitability gaps, financial crime and market abuse as key risk areas. Date sourced from secondary reporting.

Ministry of Economy — AML/CFT & Commercial Supervision14 Nov 2025Cabinet DecisionHigh impact

Cabinet Resolution No. (134) of 2025 on the Executive Regulations of Federal Decree-Law No. (10) of 2025 on AML/CFT/CPF

Executive regulations implementing the new AML law took effect 14 December 2025, replacing Cabinet Resolution No. 10 of 2019. Key changes for DNFBPs include formal recognition of commercial gaming operators as a new DNFBP category, an online-transaction reporting threshold of AED 11,000, and explicit senior-management sign-off requirements for AML policies and high-risk relationships. The confirmed date is the 14 December 2025 effective date; the publication/gazettal date shown (14 November 2025) is an estimate and should be verified against the Official Gazette.

Dubai Financial Services Authority12 Nov 2025GuidanceMedium impact

2025 Artificial Intelligence Survey Results

DFSA published results of its 2025 AI survey showing 52% of DIFC firms actively use AI (up from 33% in 2024), with 21% lacking clear AI governance accountability structures — signalling forthcoming supervisory focus on AI governance. Date sourced from secondary reporting.

Federal Tax Authority11 Nov 2025Cabinet DecisionHigh impact

Cabinet Decision No. 129 of 2025 Amending the Administrative Penalties for Violation of Tax Laws

Major overhaul of administrative penalties across VAT, Excise Tax and Corporate Tax: replaces the compounding late-payment penalty (capped at 300%) with a flat 14% per annum rate calculated monthly, reduces voluntary-disclosure penalties to 1% per month, and lowers several fixed-amount penalties (e.g. the incorrect-return penalty cut from AED 1,000–2,000 to AED 500). Issued 9 October 2025; effective 14 April 2026.

Dubai Financial Services Authority8 Nov 2025Press ReleaseLow impact

DFSA and HKMA publish joint report "Scaling Sustainable Debt in Emerging Markets"

Joint DFSA-HKMA publication on climate transition planning principles, encouraging financial institutions to develop transparent transition plans and align financing with sustainability objectives. Informational; date sourced from secondary reporting.

Central Bank of the UAE7 Nov 2025GuidanceMedium impact

Guidance for Licensed Financial Institutions on Risks Related to Trade-Based Money Laundering (TBML) and Transshipment

Companion guidance to the proliferation-finance guidance issued the same day, this document sets out red flags and control expectations for trade-based money laundering and transshipment risk in trade finance, particularly relevant to banks and finance companies handling letters of credit and trade transactions.

Central Bank of the UAE7 Nov 2025GuidanceMedium impact

Guidance for Licensed Financial Institutions on Risks Related to Proliferation Finance

CBUAE issued sector guidance directing licensed financial institutions to assess, monitor and mitigate proliferation-financing (PF) risk, aligned with FATF standards and the new Federal Decree-Law No. 10 of 2025. Institutions should incorporate PF-specific risk factors into customer risk assessments and transaction monitoring.

Virtual Assets Regulatory Authority7 Nov 2025GuidanceMedium impact

Guidance on Rule III D Risk Assessments

VARA issued guidance clarifying expectations under Rule III(D) of the Compliance and Risk Management Rulebook on how VASPs must conduct and document enterprise-wide AML/CFT risk assessments.

Financial Services Regulatory Authority — ADGM6 Nov 2025GuidanceMedium impact

Guidance on Restricted Securities

The FSRA published guidance assisting applicants and listed entities in understanding requirements relating to restricted securities under the Market Rulebook, clarifying disclosure and eligibility considerations for admission to the Official List.

DIFC Registrar of Companies30 Oct 2025Consultation PaperHigh impact

Proposed Amendments to the DIFC Real Property Law and Regulations

DIFC proposed introducing decennial (10-year) contractor liability for construction defects in new buildings aligned with the UAE Civil Code, granting the Registrar of Real Property discretion to waive provisions producing unfair outcomes, extending lease-registration deadlines from 30 to 45 days and off-plan freehold transfer-fee payment deadlines from 30 to 60 days, and adding penalty fees for unregistered leases.

DIFC Registrar of Companies30 Oct 2025Regulations AmendmentMedium impact

DIFC Operating Regulations Amendment - Hotel and Alcohol-Serving Establishment Sales Fee

Amended DIFC Operating Regulations authorize the DIFC Authority (rather than Dubai Municipality) to collect a 7% sales fee from hotels and alcohol-serving establishments operating within the Centre, effective 28 October 2025 and announced 30 October 2025 alongside the Real Property Law consultation.

ADGM Registration Authority28 Oct 2025Regulations AmendmentHigh impact

Administrative Regulations 2025 — Procedural Fairness, Contraventions and Fines Framework

The Registration Authority enacted a new Administrative Regulations 2025 framework introducing a two-tier approach to contraventions, revised fine levels, enhanced RA investigation powers, emergency CEO powers, and a formal settlement-agreement process, consolidating and replacing prior scattered enforcement provisions. Finalises proposals from Consultation Paper No. 7 of 2025.

Virtual Assets Regulatory Authority27 Oct 2025Enforcement NoticeMedium impact

VARA Investor and Marketplace Alert - Vesta Prime Portal Co. L.L.C.

VARA issued a public alert warning investors that Vesta Prime Portal Co. L.L.C. is not licensed or registered with VARA and cautioning the public against engaging it for virtual asset services. The exact page URL slug for this specific alert could not be independently confirmed beyond VARA's regulatory notices index, where the title and 27 Oct 2025 date are listed.

Dubai Financial Services Authority21 Oct 2025CircularLow impact

The DFSA publishes summary of Consultation Paper 168 – Enhancements to the Regulation of Crypto Tokens

DFSA published a condensed one-page summary of CP168 and an online survey to gather additional stakeholder feedback ahead of the 31 October 2025 comment deadline, reiterating its aim to modernise crypto token oversight in line with international standards.

Virtual Assets Regulatory Authority15 Oct 2025Press ReleaseMedium impact

Live from GITEX: DFSA and VARA Strengthen Regulatory Cooperation to Support Dubai's Position as a Leading Global Financial Centre

DFSA and VARA announced a strengthened cooperation framework (MOU) at GITEX Global to coordinate licensing, supervision and AML/CFT oversight between Dubai's onshore virtual-asset regulator and the DIFC's financial regulator, easing coordination for firms operating across both jurisdictions. Note: this announcement was not found republished on VARA's own news index at the time of research, so it is sourced here from the DFSA's official site rather than vara.ae directly.

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

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

This federal law overhauls the UAE's AML/CFT/CPF legal framework, strengthening criminalisation provisions, beneficial-ownership and reporting obligations, and supervisory powers, and forms the legal basis for the AML/CFT circulars and guidance CBUAE issued through the rest of the review period. Licensed financial institutions must update AML/CFT policies and risk assessments to reflect the new legal definitions and obligations.

Dubai Financial Services Authority14 Oct 2025Rule AmendmentHigh impact

Notice of Amendments to Legislation: October 2025 (PIB – Operational Risk Capital, CP164)

Following CP164, DFSA finalised amendments to the PIB Module implementing the revised Basel III standardised approach for operational risk capital requirements, effective 1 July 2026 (later referenced as effective 1 Jan 2026 in some secondary sources; DFSA's own notice states 1 July 2026).

Dubai Financial Services Authority14 Oct 2025Regulatory NoticeMedium impact

Dear SEO Letter: CP165 – Changes to the DFSA's Approach to Licensed Functions and Authorised Individuals

Follow-up Dear SEO letter on CP165 advising firms to continue meeting current Licensed Function/Authorised Individual requirements pending formal rulebook changes (subsequently enacted for 1 July 2026), covering anticipated changes to appointment, fitness and propriety processes.

Federal Tax Authority10 Oct 2025Ministerial DecisionHigh impact

Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities (Free Zone Corporate Tax)

Updates the list of Qualifying Activities and Excluded Activities used to determine whether a Free Zone Person's income qualifies for the 0% Corporate Tax rate. Free Zone businesses must re-check activity classification against the revised list. Note: the FTA's Official Gazette listing shows this decision published 10 October 2025 though issued earlier (28 August 2025); the underlying rule content should be treated as applicable from issuance — flagged for date uncertainty.

Federal Tax Authority10 Oct 2025Ministerial DecisionLow impact

Ministerial Decision No. 230 of 2025 on Specification of Recognised Price Reporting Agencies

Designates the price-reporting agencies whose published commodity/benchmark prices Taxable Persons may rely on for transfer pricing purposes, e.g. for commodity transactions priced by reference to independent indices. Issued 29 August 2025, published on FTA's Official Gazette listing 10 October 2025 — flagged for date uncertainty.

Federal Tax Authority10 Oct 2025Ministerial DecisionMedium impact

Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts

Sets the conditions REITs must satisfy to qualify for Corporate Tax exemption as Qualifying Investment Funds, feeding into the later FTA Decision No. 8 of 2025 on investor-level compliance timelines. Issued 14 April 2025, published on FTA's Official Gazette listing 10 October 2025 — flagged for date uncertainty.