Experts Explain 10 New UAE Laws for 2026 You Must Know

The UAE is poised for significant legislative changes in 2026, aiming to enhance its appeal as a top destination for living, working, and doing business. A series of new laws will address various sectors, from education to environmental policies. These adjustments are part of a broader regulatory evolution set to follow major reforms implemented in 2025.

Key Legal Changes for 2026 in the UAE

With input from legal experts, here are ten crucial laws that individuals and businesses in the UAE should be aware of as they prepare for 2026.

1. Social Media Advertiser Permits

• All social media influencers must obtain an advertiser permit by January 31, 2026.
• Permits are mandatory for both paid and unpaid promotional content.
• The permit number must be displayed on social media profiles.

2. Changes to School Entry Age

Starting in the next academic year, the age cut-off date for kindergarten and school admissions will be revised. Children must turn three by December 31 to enroll in pre-kindergarten, ensuring more equitable access to education.

3. VAT Refunds

Effective January 1, a five-year window will apply for VAT refund or input credit claims. Small business owners should pay particular attention, as missing this window may result in lost claims.

4. Mandatory E-Invoicing

By mid-2026, all entities issuing invoices, including freelancers, must adopt a nationwide e-invoicing regimen. Traditional paper invoices will be phased out, and penalties will apply for non-compliance.

5. Revised Friday Prayer Times

Beginning January 2, 2026, Friday prayers will start at 12:45 PM, an adjustment to support the Year of the Family initiative. Consequently, private school hours will also shift to end earlier at 11:30 AM on Fridays.

6. Expanded Ban on Single-Use Plastics

From January 1, 2026, the UAE will broaden its ban on single-use plastics to include various products such as cups and cutlery, promoting sustainable alternatives.

7. Greater Audit Powers for Federal Tax Authority

The Federal Tax Authority will gain expanded auditing powers starting on January 1, 2026. This change emphasizes proactive compliance measures and could lead to increased scrutiny for businesses.

8. New Excise Tax on Sugary Drinks

Beginning in 2026, a tiered excise tax based on sugar content will apply to beverages. This initiative supports public health by addressing excessive sugar consumption, affecting pricing and distribution.

9. Flexibility in Corporate Share Classes

Updates to the Commercial Companies Law will allow for diverse share classes, enhancing opportunities for investment while maintaining control for entrepreneurs.

10. Stricter Financial Regulations

New regulations effective September 2025 will enhance consumer protection and enforce stricter anti-money laundering measures, requiring more documentation from customers.

These legal changes reflect the UAE’s commitment to evolving its regulatory framework. It is essential for businesses and residents to stay informed and compliant as 2026 approaches.