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United Arab Emirates

Asia · Middle East

Verified legal intelligence sourced from official government publications — last verified 2026-07-29.

67%

Global Legal Coverage Score™

67% of tracked categories verified

Coverage breakdown

Constitution
✓ Verified
Statutes
✓ Verified
Regulations
Not yet verified
Case Law
✓ Verified
Government Gazette
Not yet verified
Regulatory Authorities
✓ Verified
Ministries
✓ Verified
Treaties
Not yet verified
Legal AI Resources
✓ Verified
Court Decisions
✓ Verified
Compliance Guidance
Not yet verified
Official Publications
✓ Verified

Overview

Capital

Abu Dhabi

Population

~11.3–11.7 million (estimate)

Currency

UAE Dirham (AED)

Official Language(s)

Arabic

Government structure

Legislature

Federal National Council

Executive

Federal Supreme Council, President, and Council of Ministers

Judiciary

Federal Judiciary (Abu Dhabi-seated Federal Supreme Court) plus independent local judiciaries in Abu Dhabi, Dubai, and Ras Al Khaimah, and a distinct common-law judiciary in the DIFC free zone

Constitution

Constitution of the United Arab Emirates

Adopted provisionally in December 1971 and made permanent in July 1996; 152 articles across 10 parts, establishing the seven-emirate federation.

Read the official text →

Court hierarchy

  1. 1

    Federal Supreme Court

    Apex of the federal track (Sharjah, Ajman, Fujairah, Umm Al Quwain, and federal matters), seated in Abu Dhabi.

  2. 2

    Federal Court of Appeal / Court of First Instance

    Federal-track trial and appellate courts.

  3. 3

    Local judiciaries (Abu Dhabi, Dubai, Ras Al Khaimah)

    Each emirate runs its own separate First Instance → Appeal → Court of Cassation hierarchy, outside the Federal Supreme Court's reach for local matters.

  4. 4

    DIFC Courts

    A wholly separate, opt-in, English-language common-law judiciary (First Instance → Court of Appeal) operating within the Dubai International Financial Centre free zone, with its own tribunal to resolve jurisdictional overlaps with Dubai Courts.

Statutes

Value Added Tax Law (Federal Decree-Law No. 8 of 2017)
View official text →
Tax
Personal Data Protection Law (Federal Decree-Law No. 45 of 2021)
Data Protection
Labour Law (Federal Decree-Law No. 33 of 2021)
Employment
Commercial Companies Law (Federal Decree-Law No. 32 of 2021, amended by Federal Decree-Law No. 20 of 2025)
Company Law

Regulators

Capital Market Authority (CMA)
Regulates securities and capital markets and protects investors (successor to the Securities and Commodities Authority).
Governing legislation: Federal Laws No. 32 & 33 of 2025 (effective 1 January 2026)
Official site →
Telecommunications and Digital Government Regulatory Authority (TDRA)
Regulates telecom licensing and federal digital-government infrastructure.
Governing legislation: Federal Law by Decree No. 3 of 2003
Official site →
Federal Tax Authority (FTA)
Administers and collects federal taxes — VAT, Excise, and Corporate Tax.
Governing legislation: Federal Decree-Law No. 13 of 2016
Official site →
Central Bank of the UAE (CBUAE)
Manages currency, monetary policy, and banking/insurance regulation.
Governing legislation: Federal Decree-Law No. 14 of 2018
Official site →
Dubai Financial Services Authority (DFSA)
Independent regulator of financial services conducted in or from the DIFC free zone, under the DIFC's separate common-law regulatory framework.
Official site →

Official sources

U.AE — official UAE government constitution page
https://u.ae/en/about-the-uae/the-constitution-of-the-uae →
Constitution
Ministries
Court Decisions
Case Law
Federal Tax Authority
https://tax.gov.ae →
Regulatory Authorities
U.AE — official UAE government portal
https://u.ae →
Official Publications

Legal AI & tech ecosystem

U.AE government portal
Unified digital-services platform covering justice, business, and legal information
Visit →

This page provides AI-assisted legal research and jurisdictional information for educational and research purposes only. It does not constitute legal advice. Laws, regulations, and judicial decisions change frequently. Users should always verify information through official government publications and consult qualified legal professionals before making legal or compliance decisions.

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