UAE: Non‑Commercial Sports Bodies Get Corporate Tax Break

Gulf News, 9 February 2026: UAE has introduced a corporate tax exemption for eligible non‑commercial sports entities to boost sector growth and transparency.

The Ministry of Finance has issued UAE Cabinet Decision No. 1/2026 to exempt certain sports organisations that operate on a non‑commercial basis from corporate tax, aligning the regime with international best practice and supporting the UAE’s ambitions as a global sports hub.

Exemptions apply to international sports entities, domestic sports bodies, and specified ancillary entities whose primary purpose is to promote, organise, manage, or develop sport at a regional or international level, provided they are recognised by the competent sports authority.

Qualifying organisations must confine activities to their sporting objectives, ensure all income and assets are used solely to advance those objectives or cover necessary expenses, and avoid any private benefit to members or founders except where beneficiaries are approved public‑benefit or government‑linked bodies.

To access the relief, entities must apply to the Federal Tax Authority with supporting documentation so that eligibility and ongoing compliance can be verified; this process is intended to preserve oversight while directing the exemption to genuine non‑profit sports development.

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UAE: State Security Launches Confidential Reporting Service

Gulf News, 2 February 2026: The UAE has introduced a new confidential reporting mechanism aimed at strengthening national security by enabling the public to report threats anonymously.

The UAE State Security Department has launched a confidential security reporting service allowing citizens and residents to submit information on security‑related concerns without disclosing their identity. The initiative was unveiled under the slogan “State Security is Everyone’s Responsibility” and is designed to support early detection of risks to public safety and national unity.

According to the authorities, the service covers a wide range of matters, including extremist activity, suspicious behaviour, espionage, information leaks, threats to public order, and insults or defamation targeting the state and its symbols. Reports may be made at any time through several official channels, including a toll‑free number, a dedicated website, a mobile application and an SMS service.

The State Security Department emphasised that confidentiality and data protection sit at the core of the initiative. Individuals may submit reports anonymously, with assurances that personal data will be handled securely and in line with recognised privacy standards.

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UAE: New Stablecoin Rules Reshaped Payments and Banking

Gulf News, 21 January 2026: The UAE had introduced one of the Gulf’s most comprehensive stablecoin regulatory frameworks, formally integrating dirham‑backed digital tokens into its financial system.

The Payment Token Services Regulation (PTSR) had taken effect on 31 August 2024, establishing the legal structure through which dirham‑backed stablecoins may operate inside the UAE. According to S&P Global Ratings, the framework had been designed to connect the traditional banking system with the digital‑asset ecosystem, marking a significant shift in how digital payment instruments are supervised.

Under the PTSR, any stablecoin used for domestic payments must be issued by a licensed entity under ongoing regulatory supervision. The regulation governs issuance, conversion, custody and transfer, and had set strict operational conditions intended to protect consumers and strengthen market integrity. It requires the segregation of reserve assets, monthly external audits, and a minimum initial capital requirement of Dh15 million, together with additional capital linked to tokens in circulation.

The PTSR also draws clear boundaries on what stablecoins can and cannot do. It prohibits interest or any time‑based financial benefits linked to holding payment tokens and bans algorithmic stablecoins entirely. Foreign payment tokens cannot be used locally to buy goods or services—other than virtual‑asset purchases—ensuring that domestic payment activity remains within the regulated UAE environment.

Licensed dirham‑backed tokens have already entered the market. In December 2024, the Central Bank approved AE Coin as the UAE’s first fully licensed payment stablecoin. By January 2026, AE Coin had been integrated into Network International’s point‑of‑sale and online‑payment systems, enabling merchants across the country to accept stablecoin payments. Banks have also begun positioning themselves within the evolving ecosystem: FAB, ADQ and IHC had announced plans in April 2025 to issue a regulated stablecoin, while digital bank Zand launched “Zand AE” in November 2025 and RAKBANK secured initial approval in January 2026.

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UAE: New Child Digital Safety Law Imposes Strict Rules on Global Apps

Gulf News, 15 January 2026: The United Arab Emirates has enacted Federal Decree-Law No. 26/2025 on Child Digital Safety, introducing stringent compliance requirements for platforms such as TikTok, Twitch, and Snapchat to protect minors online.

UAE authorities confirmed the implementation of Federal Decree-Law No. 26/2025 on Child Digital Safety, a landmark regulation aimed at safeguarding children from harmful online content and exploitation. The law mandates global social media and streaming platforms—including TikTok, Twitch, Snapchat, and others—to adopt robust safety measures, including age verification, parental controls, and proactive content moderation.

Under Federal Decree-Law No. 26/2025, platforms must ensure that minors are shielded from inappropriate material, cyberbullying, and predatory behaviour. Failure to comply could result in severe penalties, including fines, service restrictions, or suspension within the UAE. Federal Decree-Law No. 26/2025 also empowers regulators to audit compliance and enforce corrective actions swiftly.

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UAE: Federal Real Estate Assets to Join Electronic Registry

Arabian Business, 13 January 2026: The UAE government has announced plans to integrate all federal real estate assets into a unified electronic registry to enhance transparency and streamline property management.

Officials confirmed that the initiative will create a centralised digital platform for recording and managing federal properties across the Emirates. The system aims to improve data accuracy, facilitate inter-agency coordination, and support strategic planning for asset utilisation.

Authorities stated that the registry will include detailed property information and enable real-time updates, forming part of the UAE’s broader digital transformation and governance reforms in the real estate sector.

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UAE: New Civil Transactions Law

A new Federal Decree-Law has been issued amending the Civil Transactions Law regime established by Federal Law No. 5/1985.

The aim has been to simplify legal provisions in this area, unify legal references, and eliminate duplication with recently enacted specialist laws. The law has established an advanced framework governing pre-contractual negotiations, requiring the disclosure of any fundamental information to ensure informed and conscious contractual decision-making. It also introduces a framework agreement to regulate recurring or long-term contractual relationships by predefining essential terms, reducing time and cost, and ensuring consistent legal reference for subsequent contracts.

There are also provisions governing sale contracts, including clearer regulation of sale by sample and by model, protection of those lacking full capacity in cases of gross inadequacy in real estate sales, and enhanced rules on latent defects. In addition, where no statutory rule exists, explicitly or implicitly, judges will be able to refer to Islamic Sharia principles and select the solution that best achieves justice and public interest based on the circumstances in each case, without being bound by a specific school of jurisprudence or a single Sharia doctrine. The law also provides for the application of Sharia principles where there is no specialist legislation on matters relating to people of unknown parentage, missing persons, and absentees.

It has also reorganised the rules on usufructuary construction rights, requiring registration of the contract with the competent authority and providing for nullity in the absence of registration. It has introduced provisions on the obligations of holders of these rights and allows parties to determine their duration. It also states that financial assets located within the UAE which belong to a foreigner with no heirs will be treated as a charitable endowment, supervised by the relevant authority. It has also introduced a new framework governing assignment, including the assignment of rights, and established provisions for the protection of possession through preventive actions which aim to halt new encroachments before harm occurs.

Other changes include an alteration of the age of majority, from 21 Hijri years to 18 Gregorian years, and a lowering of the age at which a minor may seek judicial authorisation to manage their assets from 18 Hijri years to 15 Gregorian years.

The new Law also permits the combination of blood money or assessed compensation with additional damages where death or injury results in material or moral harm which is not fully covered by blood money or assessed compensation. Corporate provisions have also been modernised and the law now distinguishes between civil and commercial companies based on activity and legal form, permits single person companies, regulates partner withdrawal, continuation of companies and liquidation procedures. A special framework has also been introduced for non-profit companies, as has a modern regime for professional companies.

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