Unified UAE Legislation Database

realLaw AI Digest: January, 24–30

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

Last week, a new issue No. 815 of the UAE Official Gazette was published, containing a number of important government decisions in the areas of taxation, healthcare and education. In particular, an exemption regime for certain sports organisations from corporate tax was approved, changes were made to the regulation of Excise Tax, and new Executive Decrees were adopted in the areas of mental health and family law. 

In addition, Federal Decree-Law No. 31 of 2025 Concerning Higher Education and Scientific Research was published in the realLaw AI system, a large block of documents from the UAE Central Bank was added, the section on regulatory documentation for the port operator DP World was updated, and new analytical materials on UAE court practice were prepared in FAQ format.

 

Legislation changes

The official gazette of the UAE No. 815 has been published, containing a number of important government decisions concerning taxation, healthcare and education.

 

Taxes and economy

- Corporate tax: The Cabinet adopted Decision No. 1 of 2026 On Exempting certain Sports Organisations from Corporate tax.

- Excise tax: The Ministry of Finance has excluded smoki...