The UAE is poised to adapt to changes in 2026 as it caters to a growing population and seeks to cement its status as a leading destination for living, working and doing business.
In the coming months, a series of laws, rules and policies will come into force and help shape areas from education to the environment and the economy.
They follow major reforms in 2025, such as the single regulatory framework for banks and insurers and compulsory nationwide health insurance.
“Taken together, the 2025 and 2026 changes indicate a mature regulatory landscape with sharper lines around accountability and transparency,” said Rima Mrad, partner at BSA Law in Dubai.
“It is important that businesses and individuals affected by these changes are well prepared and ensure their compliance status is aligned with their strategy, liquidity management and overall growth ambitions. »
Drawing on insights from UAE legal experts, here are 10 key laws everyone should pay attention to in 2026.
Social media advertiser license
Social media influencers must obtain an advertiser permit by January 31. This permit is “mandatory for all people working in the digital advertising space”, including those publishing promotional content “paid or not”.
Maitha Al Suwaidi, of the UAE Media Council, said that “no advertising can be published except through an account registered with the council and linked to the license granted to its holder.”
The license number must be clearly displayed on social media profiles. After the deadline, no announcements may be published except through a registered and linked account.
Changes in school entry age
From the start of the next school year, the UAE updates its age cut-off date for admission to kindergarten and school.
Authorities said the change, which will affect all schools whose academic calendar begins in August or September, would “ensure equitable access to preschool education through unified admission criteria” and bring UAE education in line with international standards.
This means that the age of eligibility for students from pre-kindergarten – or foundation level in the UK curriculum – to year one (or year two) would be extended from August 31 to December 31 of the relevant year of admission. Children who had to be three years old by August 31 to be admitted to kindergarten can now enter at the age of two, if they reach three years old before December 31.
Dr Ava Ghasemi, clinical psychologist and director of the Ontario Psychotherapy Center at Dubai Media City, said: The National: “The impact of this announcement on young children will largely depend on how it is taken up and implemented by parents and guardians.”
Five-year deadline for VAT refund
Starting January 1, the Ministry of Finance will implement a defined window of five years for VAT refund or input credit claims. Following this law is crucial, especially for small business owners and entrepreneurs.
Ahmad Al Khalil, a UAE lawyer, said this means “errors can no longer sit unresolved in someone’s inbox. If a company misses the window, the money disappears, even if the tax was paid correctly in the first place.”
Ms Mrad added that claims outside of this window will lapse.
Mandatory electronic invoicing
By mid-2026, a national e-invoicing regime will become mandatory for everyone issuing invoices, including self-employed people and small trading companies.
Ms Mrad said “static paper and PDF invoices will be replaced by structured electronic invoices issued via approved systems”.
This means that accounting software will need to be updated or replaced, as penalties of around Dh5,000 per infraction may apply for violations. Invalid invoices could also lead to payment refusals and disputes with customers.
Earlier Friday prayers and shorter school days
Starting January 2, the UAE will lower Friday prayer times, to align with the Year of the Family initiative. The General Authority for Islamic Affairs said that “Friday prayers will be held at exactly 12:45 p.m.” instead of the previous 1:15 p.m. The authorities urged all worshipers to “ensure that they respect the new schedules”.
To accommodate the new prayer schedule, the Dubai Knowledge and Human Development Authority has decided to end the school day at 11:30 a.m. rather than 12:00 p.m. on Friday. The change will be effective from January 9 in all private schools and early childhood centers in the emirate.
“This adjustment prioritizes student well-being while ensuring continued compliance with program requirements,” KHDA said in an article on X.
Expanded ban on single-use plastic
Starting January 1, the UAE will ban several categories of single-use plastic products, including cups, lids, cutlery and packaging. This extends existing bans, for example on plastic bags.
Mr Al Khalil said the measure aims to “shift the dependence of consumers and businesses towards sustainable alternatives”.
This could affect the availability and cost of convenience items for consumers, while food and beverage retailers and operators could also face regulatory action for non-compliance.
Increased control powers of the Federal Tax Authority
The Federal Tax Authority will be given expanded audit and compliance powers on January 1. Mr Al Khalil said this marks a “shift from reactive compliance to active enforcement”.
Ms Mrad said these powers will include “longer look-back periods where tax evasion is suspected”, of up to 15 years.
Any errors could result in formal assessments, delayed reimbursements or administrative sanctions.
Excise tax based on sugar content
Beverages will be subject to progressive excise 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 100 ml. Drinks containing 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 the pricing, labeling and supply chains of UAE beverage distributors and retailers.
Doctors and dentists welcomed the move, saying it would tackle the “root causes” of the region’s growing health crises.
Flexibility in corporate share classes
Updates to the Commercial Companies Act will come into full force in 2026, allowing for a wider range of share classes and governance structures.
Ms Mrad said this would facilitate investor-friendly rights and improved capital raising options, although “constitutional documents will need to be carefully reworded to take advantage of these flexibilities”.
For entrepreneurs, this removes the need for workarounds or offshore structures, meaning they can raise funds while retaining control of their business via multi-class shares. For free zone employees, this could also open up more opportunities to work directly with onshore clients.
Stricter financial laws
In September, Federal Decree-Law No. 6 of 2025 came into force, replacing previous legislation on the Central Bank and bringing together banks, financial 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 “better consumer protection standards and greater clarity around financial services”.
In October, another law replaced previous anti-money laundering legislation and introduced a tougher approach to financial crime, due diligence requirements and verification processes.
“Ordinary residents may notice it more clearly when banks ask for more documents for transfers or opening accounts,” Mr Al Khalil added.
