The UAE is ready to ring in the changes in 2026 as it caters to a growing population and seeks to cement its status as a leading destination to live, work and do business.
In the coming months, a series of laws, rules and policies will come into effect that will help to shape areas from education to the environment and economy.
They follow major reforms in 2025, such as the single regulatory framework for banks and insurers and mandatory nationwide health insurance.
“Taken together, the 2025 and 2026 changes indicate a maturing regulatory landscape with sharper lines around accountability and transparency,” said Rima Mrad, partner at BSA Law in Dubai.
“It is important for the companies and individuals affected by these changes to be well prepared and to ensure that their compliance readiness is aligned with strategy, liquidity management and their overall growth ambitions.”
Drawing on insights from legal experts in the UAE, here are 10 key laws everyone should pay attention to in 2026.
Social media advertiser permits
Social media influencers must obtain advertiser permits by January 31. This permit is “mandatory for all individuals working in the digital advertising space”, including those posting promotional content that is “paid or unpaid”.
Maitha Al Suwaidi of the UAE Media Council said that “no advertisement may be published except through an account registered with the council and linked to the permit granted to its holder”.
The permit number must be clearly displayed on social media profiles. After the deadline, no advertisements may be published except through a registered and linked account.
Changes to school entry age
From the start of the next academic year, the UAE is updating its age cut-off date for kindergarten and school admissions.
Authorities said the change, which will affect all schools whose academic calendars begin in August or September, would “ensure fair access to early education through unified admission criteria” and align UAE education with international standards.
This means that age eligibility for pupils from pre-kindergarten – or foundation stage in the UK curriculum – to Grade 1 (or Year 2) would be extended from August 31 to December 31 in the relevant admission year. Children who had to be three by August 31 to be admitted to pre-kindergarten can now join aged two, if they turn three by December 31.
Dr Ava Ghasemi, a clinical psychologist and director of Ontario Psychotherapy Centre in Dubai Media City, told The National: “The impact of this announcement on young children will largely depend on how it is taken up and implemented by parents and caregivers.”
Five-year window for VAT refunds
Starting on January 1, the Ministry of Finance will implement a defined five-year window for VAT refund or input credit claims. It is crucial to heed this law, particularly for small business owners and entrepreneurs.
UAE lawyer Ahmad Al Khalil said it means “errors can’t sit unresolved in someone’s accounting inbox any more. If a company misses the window, the money is gone, even if the tax was paid correctly in the first place”.
Ms Mrad added that claims outside this window will lapse.
Mandatory e-invoicing
By mid-2026, a nationwide e-invoicing regime will become mandatory for anyone who issues invoices, including freelancers and small trading companies.
Ms Mrad said “paper and static PDF invoices will be replaced by structured electronic invoices issued through approved systems”.
This means accounting software will need to be updated or replaced as penalties of approximately Dh5,000 per offence may apply for breaches. Invalid invoices could also result in rejected payments and disputes with customers.
Earlier Friday prayers and shorter school days
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The first Friday prayers of Ramadan 2023 have taken place at the recently opened Handhala bin Abi Amir Mosque in Capital Park, Abu Dhabi, on March 24. All photos: Victor Besa / The National -
Muslim worshippers have gathered in large numbers in mosques across the Emirates -
Worshippers no longer have to worry about following Covid rules during Ramadan this year -
Friday prayers are performed at the mosque -
Muslims in the UAE will begin the holy month by fasting for about 14 hours and 45 minutes -
Handhala bin Abi Amir Mosque in Abu Dhabi -
Muslims stood shoulder-to-shoulder in mosques to pray in gratitude and appreciation -
Friday prayers have been taking place without any restrictions since November -
First Friday prayers of the year at Handhala bin Abi Amir Mosque -
The first Friday sermon of Ramadan this year -
Worshippers pray at the mosque -
Federal government departments have allowed 70 per cent of their staff to work from home on Fridays during Ramadan -
Muslims recite Friday prayers
From January 2, the UAE will make Friday prayer times earlier, to align with the Year of the Family initiative. The General Authority of Islamic Affairs said “the Friday prayer will be held at exactly 12.45pm” instead of the previous 1.15pm. Authorities have urged all worshippers to “take care to adhere to the new timings”.
To accommodate the new prayer schedule, Dubai’s Knowledge and Human Development Authority has decided to finish the school day at 11.30am rather than 12pm on Fridays. The change will be effective from January 9 at all private schools and early childhood centres in the emirate.
“This adjustment prioritises students’ well-being while ensuring continued adherence to curriculum requirements,” the KHDA said in a post on X.
Expanded ban on single-use plastic
As of January 1, the UAE will prohibit several categories of single-use plastic products, including cups, lids, cutlery and packaging. This expands existing bans, such as on plastic bags.
Mr Al Khalil said the measure is intended to “shift consumer and commercial dependency towards sustainable alternatives”.
It may affect the availability and cost of convenience items for consumers, while retailers and food and drink operators could also face regulatory action for non-compliance.
Greater Federal Tax Authority audit powers
The Federal Tax Authority will receive expanded audit and compliance powers on January 1. Mr Al Khalil said this signals a “shift from reactive compliance to active enforcement”.
Ms Mrad said these powers will include “longer lookback periods where tax evasion is suspected”, which may extend up to 15 years.
Any mistakes could lead to formal assessments, delayed refunds or administrative penalties.
Excise tax based on sugar content
Drinks will be subject to tiered excise tax rates based on sugar concentration from the beginning of 2026. The pricing system, announced in July by the Ministry of Finance and the Federal Tax Authority, links the tax rate directly to the sugar content per 100ml. Drinks with less than 5g of sugar per 100ml, and those containing only artificial sweeteners, will be exempt.
Mr Al Khalil said the tax is part of a public health policy targeting excessive sugar consumption and will directly affect pricing, labelling and supply chains for UAE drink distributors and retailers.
Doctors and dentists have welcomed the initiative, saying it will address the “root causes” of the region’s rising health crises.
Flexibility in corporate share classes
Updates to the Commercial Companies Law will fully take effect in 2026, allowing for a broader array of share classes and governance structures.
Ms Mrad said this will facilitate tailored investor rights and enhanced capital-raising options, although “constitutional documents will need careful redrafting to take advantage of these flexibilities”.
For entrepreneurs, this removes the need for workaround solutions or offshore structures, meaning they can raise money while keeping control of their company via multi-class shares. For free zone employees, it may also open up more opportunities to work directly with onshore customers.
Stricter financial laws
In September, Federal Decree-Law No. 6 of 2025 came into effect, replacing earlier Central Bank legislation and bringing banks, finance companies, insurers and payment service providers under a single updated regulatory framework.
Mr Al Khalil said the impact on the public is indirect but real, leading to “improved consumer protection standards and greater clarity around financial services”.
In October, another law replaced the previous anti-money laundering legislation and introduced a stricter approach to financial crime, due diligence requirements and verification processes.
“Everyday residents may notice this most clearly through banks requesting more documentation for transfers or account openings,” added Mr Al Khalil.
