United Arab Emirates Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

SCA, VARA, ADGM FSRA, DFSA, CBUAE, Virtual Asset Regulatory Authority, **Virtual Assets Regulatory Authority (VARA)**, **Free zone

Risk Level

low

Primary Legislation

[object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object]

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 [5].. **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. [2][5]. **November 15, 2024 VAT Public Clarification:** Zero-rate for qualifying digital assets retroactive to 2018. [2][4]

Key Facts

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.