United Arab Emirates: Virtual Working programme harmonised at federal level

Who it affects

Remote workers using the Virtual Working Programme.

Sources

Primary: ICP — Federal Authority for Identity, Citizenship, Customs & Port Security ↗

Corroborating: GDRFA — General Directorate of Residency and Foreigners Affairs (Dubai) ↗

Verified 2026-04-19 · methodology · report a correction

Related changes in United Arab Emirates

More recent updates

In force 1 Jan 2025

In force Healthcare

Federal mandatory health insurance for all private-sector employees and dependants

A federal mandate requires employers to provide health insurance to all private-sector employees and their dependants from 1 January 2025 — extending the mandatory-health-insurance regime that had previously applied federally only in Abu Dhabi and Dubai to all seven emirates. Materially strengthens employee health protection and adds a small administrative cost to employer compliance.

Who it affects: All private-sector employers nationwide and their employees / dependants.

Ministry of Human Resources and Emiratisation ↗ · UAE Government Portal ↗ · verified 2026-04-19

In force 1 Sept 2024

In force Residency

Two-month visa amnesty launched September 2024

The federal government launched a two-month visa amnesty (September–October 2024, later extended to end-December 2024) allowing visa-overstayers to either regularise their status or leave the UAE without penalty. The largest such amnesty since 2018; widely-used by long-term overstayers.

Who it affects: Non-UAE residents with overstays seeking to regularise or exit without penalty.

ICP — Federal Authority for Identity, Citizenship, Customs & Port Security ↗ · Emirates News Agency (WAM) ↗ · verified 2026-04-19

In force 1 Sept 2024

In force Residency

Family-visa sponsor income thresholds clarified federally

ICP issued clarifying guidance in mid-2024 on family-visa sponsor income thresholds across emirates: AED 4,000+/month for spouse/children with employer-provided accommodation (or AED 4,000 plus accommodation evidence if not), and AED 20,000+/month to sponsor parents. Reduces the historic emirate-by-emirate variation in interpretation.

Who it affects: UAE residents sponsoring family members.

ICP — Federal Authority for Identity, Citizenship, Customs & Port Security ↗ · GDRFA — General Directorate of Residency and Foreigners Affairs (Dubai) ↗ · verified 2026-04-19

In force 1 Sept 2024

In force Residency

Blue Residency launched for environmental contributors

Federal Authority for Identity, Citizenship, Customs and Port Security launched the "Blue Residency" — a 10-year residency for individuals making exceptional contributions to environmental protection, sustainability, conservation, or related fields. Eligibility via direct nomination by entities or self-application with supporting evidence. Distinct from the Golden Visa's broader categories.

Who it affects: Environmental scientists, conservationists, and recognised environmental contributors.

ICP — Federal Authority for Identity, Citizenship, Customs & Port Security ↗ · Emirates News Agency (WAM) ↗ · verified 2026-04-19

In force 1 Sept 2024

In force Labour

Wages Protection System reformed — broader coverage and dispute remedies

The Wages Protection System (WPS) — mandatory salary-payment-routing through licensed banks/exchange houses — was reformed September 2024 to cover broader categories of private-sector employment, with strengthened employer-penalty regime for delayed payment and a dedicated MOHRE wage-dispute resolution stream.

Who it affects: Private-sector employers and employees subject to MOHRE oversight.

Ministry of Human Resources and Emiratisation ↗ · verified 2026-04-19

In force 1 Jun 2024

In force Taxation

Qualifying Free Zone Person criteria clarified

The Ministry of Finance and Federal Tax Authority issued clarifying guidance in mid-2024 on the Qualifying Free Zone Person criteria — the conditions under which free-zone entities retain the 0% corporate-tax rate on qualifying income (versus the 9% mainland rate). Clarifications cover substance requirements, qualifying activity definitions, and de minimis non-qualifying income thresholds. Material for the practical tax position of free-zone-resident professionals.

Who it affects: Free-zone-based founders, consultants, and entities relying on the 0% qualifying-income regime.

UAE Ministry of Finance ↗ · verified 2026-04-19