United Arab Emirates
Overview
The UAE’s current federal AML/CFT/CPF foundation is Federal Decree-Law No. 10 of 2025, effective 14 October 2025, supported by Cabinet Resolution No. 134 of 2025, effective 14 December 2025, plus sector supervisory rules and financial-free-zone overlays.
Beneficial-owner CDD duties sit in the federal AML framework and implementing regulations, while corporate beneficial-ownership transparency also depends on entity type, licensing authority and free-zone/company rules.
Obliged entities file suspicious transaction/activity reports through the UAE FIU infrastructure and comply with sector-specific escalation, monitoring and recordkeeping requirements.
Compliance Calendar2
Requirement
Banking / Credit InstitutionsPayments / EMI / Money TransferInsurance
CBUAE AML/CFT/CPF supervisory data returns
Authority / Report toCentral Bank of the UAE (CBUAE) · AML/CFT Supervision Department
Timing statusNo public due date or filing cycle verified.
Requirement
- Sector scope
- Banking / Credit InstitutionsPayments / EMI / Money TransferInsurance
- Subject scope
- CBUAE-supervised LFIs/RHPs/ICRPs within the scope of the AML/CFT Supervision Department’s offsite supervision.
- Trigger
- CBUAE supervisory request, data-return cycle or offsite supervision programme.
- Filing channel
- CBUAE supervisory process; exact return channel/form is set by the supervisor.
Impact
- Consequences of non-compliance
- CBUAE tracks compliance with supervisory deadlines and may take proportionate supervisory/enforcement action for AML/CFT breaches. No return-specific fine is asserted without the underlying notice.
- Enforcement authority
- Central Bank of the UAE (CBUAE)
- Operational impact
- Use the supervisor notice, calendar or request to set the internal filing deadline.
Requirement
Banking / Credit InstitutionsPayments / EMI / Money TransferInsurance
STR / SAR and other suspicious reporting
Authority / Report toUAE Financial Intelligence Unit (UAEFIU)
Deadline / triggerImmediately and without delay. CBUAE guidance also sets internal alert-review / investigation expectations, but those do not replace the federal “without delay” reporting duty.
Requirement
- Sector scope
- Banking / Credit InstitutionsPayments / EMI / Money TransferInsurance
- Subject scope
- Licensed Financial Institutions and other reporting entities within the applicable UAE AML/CFT framework; CBUAE-specific operational guidance applies to LFIs.
- Trigger
- Suspicion that a transaction, attempted transaction, activity or funds, regardless of amount, constitute proceeds of crime, relate to crime, or are intended for use in crime, as described by the current CBUAE framework.
- Filing channel
- goAML portal; reporting entities should be connected to goAML.
Impact
- Consequences of non-compliance
- CBUAE guidance states that failure to report without delay, intentionally or by gross negligence, is a federal crime. Federal Decree-Law No. 10 of 2025 also establishes a general administrative-fine range of AED 10,000 to AED 5,000,000 for each violation where the administrative-sanction regime applies; the precise sanction and any criminal consequence depend on the legal classification and enforcement decision.
- Enforcement authority
- Competent UAE authority / criminal justice authorities; CBUAE for entities within its supervisory perimeter.
- Operational impact
- Alert investigation timelines are internal control parameters. They should be designed around, and cannot dilute, the overriding requirement to report suspicion without delay.
Authorities & FIU5
FATF Assessment
Measures how fully the jurisdiction has implemented FATF’s technical requirements. It does not measure practical effectiveness.
Measures whether the AML/CFT system achieves its intended results in practice. Follow-up reports do not normally replace these ratings.
Explore 40 FATF RecommendationsSee every Technical Compliance rating and what it means.+
Explore 11 Immediate OutcomesSee how FATF rates whether the AML/CFT system works in practice.+
Regulatory Timeline43
Cabinet Resolution No. 55 of 2026 promulgates the Executive Regulations of Federal Decree-Law No. 30 of 2024 regarding the Know Your Customer Digital Platform. It was issued on 20 April 2026, became effective on 21 April 2026 and was published in Official Gazette No. 822 on 30 April 2026.
Cabinet Resolution No. 56 of 2026 establishes the schedule of administrative violations and fines for breaches of Federal Decree-Law No. 30 of 2024 and the KYC Digital Platform Executive Regulations. It was issued on 20 April 2026 and became effective on 21 April 2026.
On 16 April 2026, the Central Bank of the UAE announced updated AML/CFT/CPF guidance aligned with the 2024–2027 National Strategy and FATF standards. The package includes guidance on proliferation-financing risk, trade-based money laundering and transshipment, and other supervisory topics, alongside best-practice manuals.
The executive regulations operationalise the 2025 federal AML/CFT/CPF law across obliged sectors.
Cabinet Resolution No. 134 of 2025 issued the executive regulations implementing the new UAE AML/CFT/CPF law.
The new federal law replaces the previous 2018 foundation and explicitly integrates proliferation-financing concepts into the framework.
The UAE issued Federal Decree-Law No. 10 of 2025 on AML/CFT/CPF, creating a new federal statutory framework.
FATF revised Recommendation 16 to standardise payment information and strengthen fraud/error controls in cross-border payments.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗FATF amended Recommendation 1 and related interpretive material to strengthen proportionality and simplified measures under the risk-based approach.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗FATF determined that the UAE had completed its action plan and was no longer subject to increased monitoring.
FATF revised Recommendations 4, 30, 31 and 38 and related interpretive material to make asset recovery a stronger operational priority, expand tools to trace and confiscate criminal property and improve domestic and international cooperation.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗At its February 2023 Plenary FATF revised Recommendation 25 and its Interpretive Note to strengthen transparency and beneficial-ownership requirements for trusts and similar legal arrangements, complementing the 2022 strengthening of Recommendation 24 for legal persons.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗FATF strengthened Recommendation 24 on beneficial ownership transparency for legal persons.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗The UAE made a high-level political commitment to address strategic AML/CFT deficiencies under a FATF action plan.
FATF amended Recommendations 1 and 2 and their Interpretive Notes so countries and covered private-sector entities must identify, assess and mitigate risks of breaches, non-implementation or evasion of proliferation-related targeted financial sanctions.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗The Basel Committee revised its ML/TF risk-management guidelines to add principles for information exchange and cooperation between prudential and AML/CFT supervisors in authorisation, ongoing supervision and enforcement.
A Basel supervisory publication does not become domestic law merely because it is GLOBAL. National adoption, supervisory use or incorporation must be evidenced by a LOCAL milestone or source.
Basel Committee on Banking Supervision ↗FATF adopted detailed implementation requirements for virtual assets and VASPs in June 2019, including the application of wire-transfer information requirements commonly described as the Travel Rule. This operationalised the virtual-asset perimeter introduced through the 2018 Recommendation 15 revision.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗The UAE issued implementing regulations under the 2018 AML/CFT law.
In October 2018 FATF revised Recommendation 15 and added the definitions of virtual asset and virtual asset service provider, formally bringing virtual-asset activity into the global AML/CFT standards architecture. Detailed implementation requirements followed in 2019.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗The UAE replaced the earlier 2002 AML law with Federal Decree-Law No. 20 of 2018, modernising the federal AML/CFT framework.
The Basel Committee issued Sound management of risks related to money laundering and financing of terrorism, superseding its 2001 CDD and 2004 consolidated KYC papers and integrating ML/TF risk management with prudential supervisory expectations.
A Basel supervisory publication does not become domestic law merely because it is GLOBAL. National adoption, supervisory use or incorporation must be evidenced by a LOCAL milestone or source.
Basel Committee on Banking Supervision ↗FATF adopted a consolidated revised set of 40 Recommendations integrating AML, CFT and proliferation-financing safeguards.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗Resolution 1737 imposed binding measures concerning Iran’s proliferation-sensitive nuclear activities, including an asset freeze on designated individuals and entities. Together with the DPRK regime, it forms a foundational UN counter-proliferation targeted-financial-sanctions architecture.
UN Members agree to accept and carry out Security Council decisions. This current Charter relationship is not proof of the jurisdiction’s domestic implementation, nor a claim about its membership status on the historical event date.
UN Charter · Article 25 ↗Following the DPRK nuclear test, Resolution 1718 imposed binding sanctions including an asset freeze on designated persons and entities connected to the nuclear programme. It became a central UN targeted-financial-sanctions pillar for counter-proliferation financing.
UN Members agree to accept and carry out Security Council decisions. This current Charter relationship is not proof of the jurisdiction’s domestic implementation, nor a claim about its membership status on the historical event date.
UN Charter · Article 25 ↗MENAFATF records United Arab Emirates among the 14 founding member countries at the 30 November 2004 ministerial meeting.
FATF added a ninth Special Recommendation addressing cash couriers and cross-border movement of currency.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗Resolution 1540 requires all States to adopt and enforce laws and domestic controls to prevent non-State actors from acquiring or using weapons of mass destruction and related materials. It forms a binding global legal pillar of the proliferation-financing control environment later reflected in FATF CPF standards.
UN Members agree to accept and carry out Security Council decisions. This current Charter relationship is not proof of the jurisdiction’s domestic implementation, nor a claim about its membership status on the historical event date.
UN Charter · Article 25 ↗The UN General Assembly adopted the United Nations Convention against Corruption on 31 October 2003. UNCAC addresses prevention of money laundering, laundering of corruption proceeds, confiscation and a dedicated asset-recovery framework; the Convention entered into force globally on 14 December 2005.
Current UN depositary relationship to 2003 UN Convention against Corruption. This is not a claim that the jurisdiction was already a Party on the GLOBAL event date; the national accession/ratification date is a separate LOCAL/STATUS fact.
UN Treaty Collection ↗FATF comprehensively revised its AML/CFT Recommendations, strengthening preventive measures and extending coverage.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗The Egmont Group's official Member FIU Information register records United Arab Emirates's FIU admission date as 2002-06-05.
The UAE established an earlier federal statutory anti-money-laundering framework under Federal Law No. 4 of 2002.
The Basel Committee issued Customer due diligence for banks, setting minimum supervisory expectations for customer acceptance, identification, ongoing monitoring and risk management. It became an influential global banking KYC/CDD benchmark and was later reflected in FATF standards.
A Basel supervisory publication does not become domestic law merely because it is GLOBAL. National adoption, supervisory use or incorporation must be evidenced by a LOCAL milestone or source.
Basel Committee on Banking Supervision ↗FATF expanded its standards to terrorist financing through eight Special Recommendations.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗Resolution 1373 requires all States to prevent and suppress terrorist financing, criminalise the provision or collection of funds for terrorist acts, freeze terrorist assets without delay and prohibit making funds or financial services available to terrorists and related entities.
UN Members agree to accept and carry out Security Council decisions. This current Charter relationship is not proof of the jurisdiction’s domestic implementation, nor a claim about its membership status on the historical event date.
UN Charter · Article 25 ↗The Palermo Convention was adopted on 15 November 2000 and broadened the international money-laundering framework beyond drug proceeds through criminalisation and preventive measures tied to transnational organised crime. It entered into force globally on 29 September 2003.
Current UN depositary relationship to 2000 Palermo Convention. This is not a claim that the jurisdiction was already a Party on the GLOBAL event date; the national accession/ratification date is a separate LOCAL/STATUS fact.
UN Treaty Collection ↗The UN General Assembly adopted the International Convention for the Suppression of the Financing of Terrorism on 9 December 1999, creating the treaty framework for criminalising terrorist financing and international cooperation. It entered into force globally on 10 April 2002.
Current UN depositary relationship to 1999 Terrorist Financing Convention. This is not a claim that the jurisdiction was already a Party on the GLOBAL event date; the national accession/ratification date is a separate LOCAL/STATUS fact.
UN Treaty Collection ↗Resolution 1267 imposed an assets freeze and other targeted sanctions in the Taliban context and created the Security Council committee that became the foundation of the UN 1267 sanctions architecture. It is a key global precursor to modern terrorist-financing targeted financial sanctions.
UN Members agree to accept and carry out Security Council decisions. This current Charter relationship is not proof of the jurisdiction’s domestic implementation, nor a claim about its membership status on the historical event date.
UN Charter · Article 25 ↗FATF revised the Forty Recommendations to reflect evolving money-laundering methods and countermeasures.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗Representatives of 13 financial intelligence units met in Brussels on 9 June 1995 and founded what became the Egmont Group. The milestone created the operational global network for FIU-to-FIU cooperation and exchange of financial intelligence.
Current profile relationship to the Egmont network. This does not imply membership in 1995; admission history is a separate LOCAL/STATUS fact.
Egmont Group · Member FIUs ↗FATF issued its original Forty Recommendations, establishing the first global AML standard framework.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗The G7 established FATF in 1989 to examine and develop measures to combat money laundering. FATF became the central global standard-setting body whose recommendations are implemented through national and regional AML/CFT frameworks.
Current relationship. This is regional assessment network participation, not direct FATF membership. The GLOBAL standard remains separate from evidence of domestic implementation.
FATF Global Network ↗The Vienna Convention was adopted on 20 December 1988 and created the first treaty-level international obligation to criminalise laundering conduct linked to drug-trafficking proceeds, alongside confiscation and international-cooperation measures. It entered into force globally on 11 November 1990.
Current UN depositary relationship to 1988 Vienna Convention. This is not a claim that the jurisdiction was already a Party on the GLOBAL event date; the national accession/ratification date is a separate LOCAL/STATUS fact.
UN Treaty Collection ↗The Basel Committee published a Statement of Principles for banks aimed at reducing the risk that banking institutions would be used by criminals or as channels for money laundering. This helped establish the preventive and supervisory side of AML alongside the emerging criminal-law framework.
A Basel supervisory publication does not become domestic law merely because it is GLOBAL. National adoption, supervisory use or incorporation must be evidenced by a LOCAL milestone or source.
Basel Committee on Banking Supervision ↗