UAE laws by sector
UAE federal tax legislation, procedures, compliance and related Cabinet and ministerial decisions.
Federal Law No. (11) of 1981
Imposes a federal customs duty on tobacco and tobacco derivatives and contains specific rules on rates, minimum duty, exports, temporary re-export relief, collection and customs administration.
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Federal Decree-Law No. (8) of 2017
Establishes the UAE VAT system and the rules for taxable supplies, imports, registration, tax invoices, input-tax recovery, returns, refunds and administration, as amended and implemented by the current Executive Regulation.
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Federal Decree-Law No. (7) of 2017
Establishes the UAE excise-tax regime for specified excise goods, including registration, taxable events, calculation, designated zones, returns, payment, deductions/refunds and compliance, with significant 2025–2026 updates.
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Federal Decree-Law No. (28) of 2022
Sets the general procedural framework for UAE federal taxes, including registration, tax returns, records, assessments, audits, refunds, voluntary disclosure, administrative penalties, objections, disputes, collection and limitation periods.
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Federal Decree-Law No. (47) of 2022
The UAE Corporate Tax Law establishes federal taxation of corporations and businesses, including taxable persons, exemptions, taxable income, reliefs, deductions, transfer pricing, tax losses, groups, free-zone rules, filing and payment.
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