United Arab Emirates Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Financial Services Regulatory Authority, Virtual Assets Regulatory Authority

Risk Level

low

Primary Legislation

Dubai Law No. 4 of 2022, SCA Decision No. 4/R.M/2026 (2026), UAE Crypto Regulation 2026: VARA Licensing and Dubai Framework ..., The DFSA's comprehensive explainer on crypto token regulation (available through, CBUAE Payment Token Services Regulation (post-2021): Permits only dirham-backed, Entities newly in scope under the New CBUAE Law have until 16 September 2026 to

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Zero capital gains tax; zero personal income tax on crypto. 9% corporate tax (introduced 2023) when conditions met. RWA tokenization clarified 2025.. Federal Tax Authority (FTA) VAT revisions (October 2, 2024): Published exemptions for virtual asset transfers/exchanges retroactive to 2018. No direct FTA URL in results; see PwC analysis via .. Corporate Tax Law (Federal, effective 2023): 9% on business profits > AED 375,000; FTA registration required. Details at FTA site (not specified in results).. VARA (Dubai Virtual Assets Regulatory Authority): Oversees VASP licensing for VAT/corporate tax benefits.. November 15, 2024 VAT Public Clarification: Zero-rate for qualifying digital assets retroactive to 2018.

Key Facts

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