In 2026, the United Arab Emirates continues to implement its long-term strategy aimed at strengthening the investment climate and enhancing the country’s attractiveness for international capital. The focus of the reforms is on investment and corporate legislation, as well as on legal mechanisms to protect investors’ assets, including intellectual property rights.
The primary objective of the anticipated changes is to further stimulate inflows of foreign direct investment (FDI) and support the development of non-oil sectors of the economy, such as technology, finance, real estate, logistics, tourism, and digital services. The state’s legal policy aims to create a stable, transparent, and predictable investment environment.
In 2026, further development and practical consolidation of reforms are expected in the following areas of investment law:
- Foreign Direct Investment (FDI) – expansion of the list of economic activities permitted for 100% foreign ownership, as well as simplification of procedures for foreign investors under Federal Decree-Law No. 16 of 2020;
- Corporate law – clarification and further development of the provisions of the UAE Commercial Companies Law (Federal Decree-Law No. 32 of 2021), aimed at strengthening investor protection, increasing the flexibility of corporate structures, and enhancing transparency in corporate governance;
- Tax regulation in the investment context – continued adaptation of the corporate tax framework with consideration of investment scenarios, including special regimes for free zones and international groups of companies;
- Protection of intellectual property rights – strengthening the legal framework for the protection of brands, technologies, patents, and other intangible assets as a key element of investment attractiveness, particularly for innovative and technology-driven projects.
It is expected that the combined effect of these changes will provide additional incentives for long-term investment, increase international investors' confidence, and reinforce the UAE’s position as one of the most competitive investment jurisdictions in the region and globally.
The development of investment legislation in 2026 reflects the UAE’s commitment not only to attracting capital but also to creating conditions for the sustainable presence of businesses, effective investment protection, and the efficient scaling of projects in the international environment.
