Dubai Executive Council Resolution 40 establishes framework for temporary economic incentives

The Executive Council of Dubai has issued Resolution No. (40) of 2026 establishing a comprehensive framework for targeted and temporary economic and social incentives across multiple sectors including tourism, trade, education, real estate, construction, culture, transport and aviation. The Resolution supports business continuity, reduces financial and operational burdens, promotes investment and economic growth, and strengthens public-private partnerships. Key features include deferrals of fees and obligations, exemptions from specified charges, extensions of regulatory periods, and reductions in financial guarantees. The Resolution establishes that incentives are non-binding and promotional in nature and do not create legal rights or obligations. It requires incentives to be defined in terms of scope, beneficiaries and duration, and to operate without prejudice to existing legislation. The framework includes mechanisms for monitoring impact and periodic reporting on effectiveness, allowing measures to be assessed, developed or extended based on implementation outcomes and prevailing economic conditions.