Primary-source reference

UAE capital-markets facts: regulators, tax and project escrow

A concise reference to official UAE government and regulator sources for transaction planning.

Published by Matchpoint Partners · Updated July 2026

Quick answer

The UAE has several financial regulatory jurisdictions. The Central Bank of the UAE supervises specified financial institutions; the Securities and Commodities Authority oversees the UAE capital markets; the DFSA regulates financial services in or from the DIFC; and the FSRA regulates financial services in ADGM. The correct authority and rule set depend on the entity, activity, location and transaction.

How to use this page

Each statement below links to the responsible government body or regulator. The register was checked on 30 July 2026. It is a starting point for transaction planning and source verification; legal, regulatory and tax conclusions require advice on the specific entity, activity and facts.

UAE corporate tax threshold

UAE Cabinet Decision No. 116 of 2022 sets a 0% corporate-tax rate on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. The Ministry of Finance publishes the decision and the wider corporate-tax framework. Sources: Cabinet Decision No. 116 of 2022; Ministry of Finance corporate-tax portal.

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Central Bank of the UAE

The Central Bank of the UAE states that its supervisory role covers licensed financial institutions, including banks, finance companies, exchange businesses, insurance activities and payment-related services within its remit. Licensing and permitted activities should be checked directly against the current CBUAE rules and registers. Sources: CBUAE supervision; CBUAE licensing.

UAE onshore capital-markets regulator

The Securities and Commodities Authority was established in 2000 as the federal authority responsible for the UAE capital markets. Its published materials describe its role in supervising the securities and commodities sector and the markets within its remit. Source: SCA Annual Report 2024.

DIFC financial-services regulator

The Dubai Financial Services Authority describes itself as the independent regulator of financial services conducted in or from the Dubai International Financial Centre. Its rules cover regulated activities within the DIFC framework. Sources: DFSA; DFSA laws and rules.

ADGM financial-services regulator

The Financial Services Regulatory Authority regulates financial services in Abu Dhabi Global Market. ADGM publishes the applicable regulations, rules and supervisory information through its official site. Sources: ADGM FSRA; ADGM regulations and rules.

Dubai off-plan project escrow

Dubai Land Department states that the project-escrow regime applies to developers selling units off-plan. Its public guidance says purchaser and financier amounts for the project are deposited into the project escrow account and describes a 5% retention for one year after project completion. The project, account and release mechanics should be verified with DLD and the project’s legal advisers. Source: Dubai Land Department frequently asked questions.

Transaction-planning implications

Confirm the legal entity, jurisdiction and proposed activity before describing regulatory status.
Separate corporate-finance advice from any regulated arranging, dealing, fund, credit or investment activity requiring authorisation.
Model tax, escrow and regulatory constraints before fixing the financing structure.
Verify the current rule, licence and regulator register at the point of execution.

Scope and limitations

This page provides general information and source links. It is not legal, regulatory, tax or investment advice. Matchpoint’s role on any engagement is defined in a written scope and coordinated with appropriately qualified legal, regulatory and tax advisers.

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Questions, answered

Frequently asked questions

The relevant authority depends on the entity, activity and jurisdiction. The CBUAE, SCA, DFSA and ADGM FSRA have distinct published remits. Verify the current rules and register with the relevant authority.

Cabinet Decision No. 116 of 2022 sets a 9% rate on taxable income above AED 375,000. Entity-specific exemptions, reliefs and calculations require current tax advice.

Dubai Land Department states that the project-escrow regime applies to developers selling units off-plan. Project-specific requirements and release mechanics should be verified with DLD and legal advisers.

Suggested citation: Matchpoint Partners, “UAE capital-markets facts: regulators, tax and project escrow”, updated July 2026.
Last updated: July 2026.

Disclaimer. This page is provided for general corporate advisory, market-education and business-information purposes only. It does not constitute investment, legal or tax advice, a financial promotion, an offer, a solicitation or a recommendation to buy or sell securities or investments. Any transaction discussion is subject to suitability, eligibility, due diligence, applicable law and formal engagement terms.

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