UAE Enacts Cabinet Resolution 136 of 2026 Governing Business and Tourism Compliance

Cabinet Resolution No. 136 of 2026 has introduced revised operational standards, accounting compliance, and licensing criteria across mainland UAE and free-zone entities, according to Angel In Dubai. Effective 1 October 2026, the resolution establishes unified economic benchmarks for commercial traders and tourism operators, applying to mainland Dubai Department of Economy and Tourism license holders and designated free-zone entities serving local consumer markets.

Under the decree, commercial entities generating an annual gross turnover of AED 50 million or more must submit formal audited financial statements certified by accredited UAE audit firms within four months of their fiscal year end. Companies generating below this threshold are exempt from external audits but are legally obligated to maintain digital accounting records for at least five years, matching data submitted to the Federal Tax Authority for VAT and corporate tax.

Hospitality and tourism operators face specific operating criteria across all revenue tiers, including requirements for audited operational escrows, clear digital refund policies within a 14-day window, bilingual Arabic and English contracts, and public liability insurance. In addition, commercial transport and tourism logistics fleets monitored by RTA Dubai must carry electronic tracking units and commercial permits averaging an indicative AED 1,200 per vehicle annually.

Authorities have established a 180-day grace period running through 30 March 2027 for commercial establishments to regularize their licenses, register updated Ejari lease agreements, and upload records to the unified trade registry. Following the grace period, non-compliant entities face administrative fines starting at an indicative AED 5,000 and escalating to AED 50,000 for repeated violations, alongside potential labor quota restrictions.