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Abu Dhabi, 11 February 2026
The Ministry of Finance announced the issuance of Ministerial Decision No. (336) of 2025 to add the Virtual Assets Regulatory Authority, established in the Emirate of Dubai pursuant to Law No. (4) of 2022, to the definition of the competent authority set out in Ministerial Decision No. (229) of 2025 concerning Qualifying and Excluded Activities for the purposes of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses. Under the decision, VARA is considered among the competent authorities for the purposes of Qualifying Activities related to fund management services and wealth and investment management services.
The Ministry of Finance reaffirmed its commitment to ensuring clarity, certainty, and alignment across the UAE regulatory and tax framework, while continuing to strengthen the UAE’s position as a leading global hub for financial and investment services.
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