UAE laws by sector

Finance & Banking

UAE banking, financial services, insurance, payments, securities and related financial regulation.

Editorial cover for Federal Law by Decree No. (57) of 2023 — UAE Pension and Social Security Law 2023

Active / in force; applies to covered Emirati employees entering the labour mark2023

Federal Law by Decree No. (57) of 2023 Concerning Pension and Social Security

Federal Law by Decree No. (57) of 2023

The 2023 Pension and Social Security Law establishes the newer GPSSA pension framework for covered UAE nationals, including registration, contribution salary, contributions, insured service, pension eligibility, end-of-service benefits, survivors' entitlements and GPSSA administration. Current official guidance confirms its principal new-entrant scope from 31 October 2023.

Open law page ↗

Editorial cover for Federal Decree by Law No. (35) of 2023 — Union Owned Properties Law

Active / in force2023

Federal Decree by Law No. (35) of 2023 Concerning the Union Owned Properties

Federal Decree by Law No. (35) of 2023

The Union Owned Properties Law regulates the classification, protection, registration, management, use, leasing, recovery, disposal and enforcement relating to federal/Union-owned property and certain property managed by federal entities. The official law contains 56 articles and replaced the 2018 federal-government property decree-law.

Open law page ↗

Editorial cover for Federal Decree by Law No. (31) of 2023 — UAE Trust Law

Active / in force2023

Federal Decree by Law No. (31) of 2023 Concerning Trust

Federal Decree by Law No. (31) of 2023

The UAE Trust Law establishes a federal framework for creating, registering and administering trusts, including the legal personality of the trust, trust instruments, trustees, settlors, beneficiaries, trust protectors, registration, court supervision and penalties.

Open law page ↗

Editorial cover for Federal Decree-Law No. (30) of 2024 — UAE KYC Digital Platform Law

Active / in force2024

Federal Decree-Law No. (30) of 2024 Regarding “Know Your Client” Digital Platform

Federal Decree-Law No. (30) of 2024

The decree-law establishes the legislative framework for the UAE's “Know Your Client” digital platform, including a platform operator, data providers, users, client consent, KYC reports, data governance, supervision and judicial-enforcement powers. Executive regulations and an administrative-sanctions schedule were issued in 2026.

Open law page ↗

Editorial cover for Federal Decree by Law No. (33) of 2025 — UAE Capital Market Regulation Law

Active / in force2025

Federal Decree by Law No. (33) of 2025 Regarding the Regulation of Capital Market

Federal Decree by Law No. (33) of 2025

The new federal capital-market law provides the substantive regulatory framework for the UAE capital market under the Capital Market Authority. It addresses regulated products and activities, licensing and market infrastructure, offerings and disclosure, governance, supervision, enforcement, investor protection and transitional continuity, and entered into force on 1 January 2026.

Open law page ↗

Editorial cover for Federal Decree by Law No. (32) of 2025 — Capital Market Authority Law

Active / in force2025

Federal Decree by Law No. (32) of 2025 Regarding the Capital Market Authority

Federal Decree by Law No. (32) of 2025

This decree-law establishes the Capital Market Authority as the federal public authority responsible for the federal capital-market regulatory framework, replacing the former Securities and Commodities Authority as legal successor. It regulates the Authority's objectives, powers, governance, confidentiality and transitional arrangements and entered into force on 1 January 2026.

Open law page ↗

Editorial cover for Federal Decree by Law No. (6) of 2025: UAE Central Bank and Financial Institutions Law 2025

In force2025

Federal Decree by Law No. (6) of 2025 Regarding the Central Bank, Regulation of Financial Institutions and Activities, and Insurance Business

Federal Decree by Law No. (6) of 2025

A comprehensive federal framework governing the Central Bank of the UAE, licensed financial institutions and activities, insurance business, payment and financial-market infrastructure, prudential supervision, customer protection, early intervention, resolution and enforcement. It replaced the principal 2018 Central Bank framework and the 2023 insurance law.

Open law page ↗

Editorial cover for Federal Law No. (3) of 2025: UAE Unified Final Account 2024 Law

Enacted; annual final-account approval instrument2025

Federal Law No. (3) of 2025 Regarding the Approval of the Unified Final Account of the Union (Consolidated Financial Statements) for the Fiscal Year Ended 31/12/2024

Federal Law No. (3) of 2025

This annual federal law approves the Union’s unified final account and consolidated financial statements for the fiscal year ended 31 December 2024, together with the execution data for the Union general budget. It contains two articles: approval of the financial statements and publication/commencement.

Open law page ↗

Editorial cover for Federal Law No. (1) of 2025: UAE Federal Budget Law 2025

Enacted for fiscal year 2025; annual budget instrument2025

Federal Law No. (1) of 2025 Regarding the Linkage of the Union General Budget and the Budgets of Independent Federal Entities for Fiscal Year 2025

Federal Law No. (1) of 2025

The annual federal budget law links and approves the Union general budget and the budgets of independent federal entities for fiscal year 2025. It set the original Union general-budget revenue and expenditure estimates at AED 71.5 billion each and authorises specified Ministry of Finance implementation adjustments.

Open law page ↗

Editorial UAE federal law cover with the UAE flag, legal scales and a Dubai skyline

Active for fiscal year 2026 (effective 1 January 2026 through 31 December 2026)2026

Federal Law No. (1) of 2026 Concerning the Linkage of the Union General Budget and the Budgets of Independent Federal Entities for Fiscal Year 2026

Federal Law No. (1) of 2026

Federal Law No. (1) of 2026 approves the Union General Budget and the budgets of independent federal entities for fiscal year 2026. It sets estimated federal revenues and expenditures at AED 92.4 billion each and authorises the Ministry of Finance to make specified financial and accounting adjustments during budget execution.

Open law page ↗