القواعد المنشورة الرئيسية لأي مشروع هيدروجين في الإمارات

نافذ من 30 مايو 2025

The Decree-Law was issued on 28 August 2024 and published in Official Gazette No. 782 of 30 August 2024. The official legislation portal lists its status as "Active" and records entry into force on 30 May 2025.

المصدر: UAE Federal Government / Ministry of Climate Change and Environment (MOCCAE) · uaelegislation.gov.ae · 30 أغسطس 2024

9months after publication

نافذ من 30 مايو 2025

Article 21 provides that the Decree-Law "shall ... enter into force nine (9) months after the date of publishing thereof", which produced an effective date of 30 May 2025.

المصدر: UAE Federal Government / MOCCAE · uaelegislation.gov.ae

نافذ من 30 مايو 2025

Article 3 states that "the provisions of the present Decree-Law shall apply to sources in the State, including free zones".

المصدر: UAE Federal Government / MOCCAE · uaelegislation.gov.ae

5years of record retention

نافذ من 30 مايو 2025

Sources must reduce emissions through energy efficiency, clean energy, carbon sinks, CCUS, waste management or carbon offsetting; measure emissions regularly, keep records for five years and submit periodic reports with activity data. Article 5 requires monitoring and reporting in accordance with methodologies approved by MOCCAE, Article 6(3) mandates verification of the accuracy of emissions data, and Articles 6-7 require climate-risk assessment and adaptation plans.

المصدر: MOCCAE · uaelegislation.gov.ae

1year from entry into force

نافذ من 30 مايو 2026

Article 18 requires sources subject to the Decree-Law to adjust their status "within (1) one year from the date of entry into force", giving a compliance deadline of 30 May 2026.

تحفّظ: Corroborated by PwC Middle East at https://www.pwc.com/m1/en/services/assurance/manage-risk-in-business/uae-climate-change-law.html

المصدر: MOCCAE · uaelegislation.gov.ae

نافذ من 30 مايو 2025

Article 10(1) authorises incentive mechanisms including emissions trading and shadow carbon pricing. Article 10(3) states that "the Ministry shall establish and manage the National Carbon Credit Registry".

المصدر: MOCCAE · uaelegislation.gov.ae

50,000-2,000,000AED

نافذ من 30 مايو 2025

Article 15 provides that a violation "shall be punished by a fine of not less than AED 50,000 and not more than AED 2,000,000".

المصدر: MOCCAE · uaelegislation.gov.ae

doubled

نافذ من 30 مايو 2025

Article 16 provides that the penalties "shall be doubled in case of repeating the same action within a period not exceeding (2) two years".

المصدر: MOCCAE · uaelegislation.gov.ae

نافذ من 28 ديسمبر 2024

The Resolution was issued on 10 June 2024 and published in Official Gazette No. 778 of 28 June 2024. It entered into force on 28 December 2024, "after (6) six months from the date of its publication".

المصدر: UAE Cabinet · uaelegislation.gov.ae · 28 يونيو 2024

نافذ من 28 ديسمبر 2024

The Resolution applies across the UAE, including financial and non-financial free zones.

تحفّظ: Corroborated by Reed Smith at https://www.reedsmith.com/en/perspectives/2024/12/new-carbon-credit-law-register-reporting-verification-trading-regime

المصدر: UAE Cabinet / MOCCAE · uaelegislation.gov.ae

0.5million metric tonnes CO₂e per year

نافذ من 28 ديسمبر 2024

"Entities of Huge Carbon Emissions" are defined as those whose annual CO₂e emissions "equal to or exceed (0.5) million metric tons annually in the State" (Scope 1 and 2), in both the public and private sectors. Entities below that threshold may register voluntarily as "Participating Entities".

المصدر: MOCCAE · uaelegislation.gov.ae

6months from enforcement date

نافذ من 28 يونيو 2025

Entities have "six months as of the enforcement date" to regularise their position, giving a deadline of approximately 28 June 2025.

المصدر: MOCCAE · uaelegislation.gov.ae

2019earliest baseline year

نافذ من 28 ديسمبر 2024

Monitoring must use IPCC methodologies with a baseline year of 2019 or later. Registered entities submit an annual greenhouse gas report to the Ministry and the competent authority, subject to third-party verification by Ministry-authorised bodies accredited to ISO 14065:2021, ISO 14064/14067 and ISO 17029/17065.

المصدر: MOCCAE · uaelegislation.gov.ae

نافذ من 28 ديسمبر 2024

Credits issued by the National Register are "deemed financial instruments traded via carbon credits trading platform in the case trading is in the State", and the Securities and Commodities Authority (SCA) licenses and supervises those trading platforms.

المصدر: UAE Cabinet / Securities and Commodities Authority (SCA) · uaelegislation.gov.ae

2,000,000AED maximum administrative fine

نافذ من 28 ديسمبر 2024

Annex 2 sets out administrative fines, with the top tier at AED 2,000,000 for failure to measure greenhouse gas emissions, failure to deliver the annual greenhouse gas report, or non-compliance with Paris Agreement reporting. Other violations attract AED 100,000 to AED 300,000. The SCA may separately impose fines of up to AED 1 million, suspend trading or cancel licences.

تحفّظ: The first/second/third-offence escalation ordering in Annex 2 could not be reliably confirmed; cite the AED 2 million ceiling rather than an offence-by-offence schedule.

المصدر: MOCCAE / SCA · uaelegislation.gov.ae

28days minimum objection period

سارٍ حاليًا

The DoE licensing regime rests on Law No. 11 of 2018 establishing the DoE and Article 84 of Law No. 2 of 1998. Licensable activities are electricity generation, transmission, distribution, supply and storage, water desalination, wastewater, district cooling, petroleum products trading, and renewable and nuclear energy. No hydrogen licence category is listed. Before issuing a licence the DoE must publish notice and allow "a period of not less than 28 days" for objections. The published licensing pages state no processing timeframe.

المصدر: Abu Dhabi Department of Energy · doe.gov.ae

نافذ من 2021

The UAE issued what it describes as the region's first technical regulation on hydrogen and fuel-cell vehicles, through ESMA, now part of the Ministry of Industry and Advanced Technology. It covers vehicles only, not production, storage or transport infrastructure.

تحفّظ: The regulation number is not stated on the source page; the date is taken from the page itself.

المصدر: Ministry of Industry and Advanced Technology (MOIAT) / ESMA · moiat.gov.ae

As reported in February 2025, "the UAE lacks comprehensive hydrogen-specific legislation. The Low-Carbon Hydrogen Regulatory Framework remains in draft form since October 2022 and has not been formally enacted into law."

المصدر: CMS (Expert Guide to Hydrogen, UAE chapter) · cms.law · 11 فبراير 2025

لم يُسَنّ حتى فبراير 2025

Announced on 22 August 2022, the framework is intended to "define policies, regulations, standards and certifications" and proposes Hydrogen Valleys, Clean Energy Clusters, Low-Carbon Hydrogen Certificates, land allocation by DMT, EWEC procurement, TRANSCO transmission and a Cluster Consumer Supply Tariff. It remained a draft as of February 2025, and it is unclear whether the Abu Dhabi DoE will develop its own certification scheme or join an internationally recognised one.

تحفّظ: Every element of this framework is a draft proposal; describing Hydrogen Valleys, Clean Energy Clusters or Low-Carbon Hydrogen Certificates as operating today would misstate the legal position.

المصدر: Abu Dhabi Department of Energy · mediaoffice.abudhabi · 22 أغسطس 2022

A published analysis of the strategy records as its ninth key takeaway that a "guarantee of origin certification scheme" and associated technical standards "require further development", with governance sitting with a Federal Hydrogen Committee.

المصدر: A&O Shearman · aoshearman.com · 21 نوفمبر 2023

No UAE national low-carbon hydrogen certification scheme has been identified as in force. CMS and A&O Shearman both report that certification is not yet regulated in the UAE, and the IEA policy database contains no UAE hydrogen certification entry.

تحفّظ: A negative finding: it records that no scheme was located, not that none can exist.

المصدر: CMS, Expert Guide to Hydrogen (UAE chapter) · cms.law

بانتظار الاعتراف

CertifHy states that "the Low-Carbon scope of the CertifHy EU Voluntary Scheme is not yet available to the public, as it is currently undergoing recognition by the European Commission". It will apply the methodology of Commission Delegated Regulation (EU) 2025/2359.

المصدر: CertifHy · certifhy.eu

المبادئ 2023؛ والتصنيف ما زال قيد الإعداد حتى ديسمبر 2025

There is no binding UAE green taxonomy in force. The UAE Sustainable Finance Working Group issued a "Summary of General Principles for the UAE Sustainable Finance Taxonomy" in 2023 and, in its Fourth Public Statement of 18 December 2025, said it "continues to evaluate the strategic design of a taxonomy tailored to UAE market needs", using a colour-coded (traffic light) system and minimum social safeguards, with emphasis on international interoperability.

المصدر: UAE Sustainable Finance Working Group (coordinated by ADGM FSRA) · adgm.com · 18 ديسمبر 2025

100% foreign ownership (subject to conditions)

التعديلات نافذة من 31 مارس 2021؛ وتصدر كل إمارة قوائمها الإيجابية

Federal Decree-Law No. 26 of 2020, amending Federal Law No. 2 of 2015 on Commercial Companies, "annuls the requirement for commercial companies to have a major Emirati shareholder or agent". The rule is not universal: activities of strategic impact are excluded and require conditions set by the Cabinet, with a Cabinet committee proposing the strategic-impact list. Abu Dhabi identified 1,105 qualifying activities and Dubai permits more than 1,000, excluding seven strategic-impact sectors.

تحفّظ: Content is well supported, but the cited page still attributes the reform to Federal Decree-Law No. 26 of 2020; the Commercial Companies Law was later reissued as Federal Decree-Law No. 32 of 2021.

المصدر: UAE Federal Government · u.ae

نافذ من 2021

The Commercial Companies Law was reissued as Federal Decree-Law No. 32 of 2021 on Commercial Companies. Citing only Federal Decree-Law No. 26 of 2020 cites a superseded amending instrument.

تحفّظ: Verified through third-party legal databases (UNEP LEAP and FAO FAOLEX) rather than an official UAE portal.

المصدر: UNEP LEAP, citing Federal Decree-Law 32/2021 · leap.unep.org

9%

نافذ من 1 يونيو 2023

Federal Decree-Law No. 47 of 2022 imposes "0% ... on the portion of the Taxable Income not exceeding the amount specified in a decision issued by the Cabinet" and "9% ... on Taxable Income that exceeds" it.

المصدر: UAE Federal Government / Federal Tax Authority (FTA) · tax.gov.ae

375,000AED

نافذ من يناير 2023

Cabinet Decision No. 116 of 2022, Article 2(1), provides that "the portion of a Taxable Person's Taxable Income not exceeding 375,000 ... dirhams shall be subject to a 0% Corporate Tax rate". It took effect 15 days after publication on 30 December 2022.

المصدر: UAE Cabinet · mof.gov.ae · 30 ديسمبر 2022

0% on Qualifying Income; 9% otherwise

نافذ من 1 يونيو 2023

Article 3(2) applies "0% ... on Qualifying Income" and "9% ... on Taxable Income that is not Qualifying Income under Article 18".

المصدر: Federal Tax Authority (FTA) · tax.gov.ae

5cumulative conditions

نافذ من 1 يونيو 2023

A Qualifying Free Zone Person must maintain adequate substance in the State, derive Qualifying Income, not have elected standard corporate tax under Article 19, and comply with Article 34 (arm's length) and Article 55 (transfer pricing documentation). The Ministry of Finance adds a requirement to "prepare and maintain audited financial statements".

تحفّظ: The audited financial statements requirement is stated in Ministry of Finance guidance at https://mof.gov.ae/corporate-tax-faq/ rather than in Article 18(1) itself.

المصدر: Federal Tax Authority (FTA) / Ministry of Finance · tax.gov.ae

5tax periods at 9%

نافذ من 1 يونيو 2023

Article 18(2) states that a Qualifying Free Zone Person that fails to meet any of the Clause 1 conditions "at any particular time during a Tax Period shall cease to be a Qualifying Free Zone Person from the beginning of that Tax Period". FTA guidance adds "and the four subsequent Tax Periods", so a breach means five tax periods taxed at 9%.

المصدر: Federal Tax Authority (FTA) · tax.gov.ae · 20 مايو 2024

5% of total revenue or AED 5,000,000, whichever is lower

نافذ من 1 يونيو 2023

The de minimis requirement is "satisfied where the non-qualifying Revenue ... does not exceed the lower of: 5% of the total Revenue ... or AED 5,000,000".

المصدر: Federal Tax Authority (FTA) · tax.gov.ae · 20 مايو 2024

سارٍ حاليًا

The Ministry of Finance states that "the benefits of the Free Zone Corporate Tax regime expire by no later than the end of the tax incentive period stated in the legislation of the relevant Free Zone, unless such period is extended by means of a Cabinet Decision issued in accordance with Article 18 of the Corporate Tax Law". The FTA states that "the 0% Corporate Tax rate applies for the remainder of the tax incentive period stipulated in the legislation of the Free Zone in which the QFZP is registered".

المصدر: Ministry of Finance / Federal Tax Authority (FTA) · mof.gov.ae

نافذ من 1 يونيو 2023

Cabinet Decision No. 100 of 2023, which repeals Cabinet Decision No. 55 of 2023 and takes effect from 1 June 2023, defines Qualifying Income. Ministerial Decision No. 229 of 2025, issued 28 August 2025, repeals Ministerial Decision No. 265 of 2023 and re-states the Qualifying Activities list, which includes "manufacturing of goods or materials" and "processing of goods or materials", as well as distribution in or from a Designated Zone and logistics services.

تحفّظ: Cabinet Decision No. 100 of 2023 is published at https://mof.gov.ae/wp-content/uploads/2023/11/Cabinet-Decision-No.-100-of-2023-on-Determining-Qualifying-Income-for-the-Qualifying-Free-Zone-Person.pdf

المصدر: UAE Cabinet / Ministry of Finance · mof.gov.ae · 28 أغسطس 2025

15%

نافذ من 1 يناير 2025

Cabinet Decision No. 142 of 2024 introduces a 15% minimum effective tax rate for multinational enterprise groups with consolidated annual revenues of EUR 750 million or more in two of the last four fiscal years, applying to fiscal years starting on or after 1 January 2025. It is a material qualifier on any claim of a 0% tax rate for large groups.

تحفّظ: Sourced from a professional-services tax alert rather than the official decision text.

المصدر: EY, citing UAE Cabinet Decision 142/2024 · ey.com

3recognised schemes

نافذ من 19 ديسمبر 2024

Only three voluntary schemes are recognised by the European Commission to certify compliance for renewable fuels of non-biological origin: CertifHy (Commission Decision of 19 December 2024, 2024/3180), ISCC EU (Decision of 12 April 2022 as amended on 19 December 2024, 2024/3176) and REDcert (Decision of 19 December 2024, 2024/3194). All three have global geographic scope, and recognition decisions run for five years.

المصدر: European Commission · energy.ec.europa.eu · 19 ديسمبر 2024

10% minimum net GHG reduction

نافذ من 1 يناير 2024

CORSIA Eligible Fuels comprise sustainable aviation fuel ("a renewable or waste-derived aviation fuel that meets the CORSIA Sustainability Criteria") and lower-carbon aviation fuel ("a fossil-based aviation fuel that meets the CORSIA Sustainability Criteria"). Eligibility requires certification by a Sustainability Certification Scheme approved by the ICAO Council, currently ISCC, RSB and ClassNK. The criteria (4th edition, June 2025) require net greenhouse gas reductions of at least 10% against the baseline plus 13 further sustainability themes. Scheme applications open annually from 1 February to 15 March, with evaluation by the CAEP SCSEG taking around six months.

تحفّظ: ICAO does not pre-approve fuels by country; certification attaches to individual fuel producers and batches. Default life-cycle emission values are at the 8th edition (November 2025).

المصدر: International Civil Aviation Organization (ICAO) · icao.int · يونيو 2025

46participants

نافذ من ديسمبر 2023

Forty-six participants including the UAE declared an intent to work toward mutual recognition of certification schemes, cooperate through IPHE and the Hydrogen TCP, nominate government experts, consider the ISO methodology for determining greenhouse gas emissions associated with the production and transport of hydrogen, and monitor progress annually.

تحفّظ: This is a declaration of intent. It is not a certification scheme and is not binding.

المصدر: COP28 Presidency (UAE) · cop28.com · ديسمبر 2023

نافذ من 13 أبريل 2026

"Hydrogen technologies - Methodology for determining the greenhouse gas emissions associated with the hydrogen supply chain - Part 1: Emissions associated with the production of hydrogen up to the production gate." Published April 2026 at stage 60.60, 126 pages, by ISO/TC 197/SC 1. It replaces ISO/TS 19870:2023 and builds on ISO 14067 and ISO 14044.

تحفّظ: Parts 2, 3 and 4 remain at DIS stage.

المصدر: International Organization for Standardization (ISO) · iso.org · 13 أبريل 2026

نافذ من أغسطس 2018

"Greenhouse gases - Carbon footprint of products - Requirements and guidelines for quantification", from ISO/TC 207/SC 7. It is a quantification methodology rather than a certification scheme, and states that "carbon offsetting and communication of CFP ... are outside the scope of this document".

تحفّظ: Currently flagged "to be revised" (stage 90.92).

المصدر: International Organization for Standardization (ISO) · iso.org

11,000companies certified (ISCC/ISCC PLUS)

سارٍ حاليًا

ISCC PLUS is a voluntary certification system for the sustainable origin of bio-based and/or circular feedstocks in food, packaging, feed and chemical supply chains, explicitly for biomass not affected by the Renewable Energy Directive. It is distinct from ISCC EU, which is the RED-compliance scheme. More than 11,000 companies in over 100 countries hold ISCC or ISCC PLUS certification.

تحفّظ: ISCC's own pages are robots-blocked; this description is taken from an accredited certification body rather than from the scheme owner.

المصدر: DQS, on the ISCC PLUS scheme · dqsglobal.com

70% minimum GHG reduction

نافذ من 1 يونيو 2024

A private, voluntary standard (Version 07/2024, effective 1 June 2024) covering hydrogen and derivatives - synthetic methane, ammonia and methanol - from electrolysis, biomass gasification and biogas reforming. It requires renewable electricity or gas evidenced by guarantees of origin or I-REC, at least 70% greenhouse gas reduction (no more than 28.2 gCO₂eq/MJ for mobility and material use, 24 gCO₂eq/MJ for heating and cooling), and mass-balance or book-and-claim traceability. From 1 January 2026, government-subsidised electricity is ineligible unless obtained through regulated auctions.

تحفّظ: TÜV SÜD is a conformity-assessment body, not a regulator, and CMS 70 is not an EU-recognised voluntary scheme.

المصدر: TÜV SÜD (private conformity-assessment body) · tuvsud.com · يوليو 2024

18gCO₂eq/MJ grid emission-intensity threshold

نافذ من 10 يوليو 2023

Adopted 10 February 2023, published in the Official Journal on 20 June 2023 and in force from 10 July 2023, it establishes the Union methodology for renewable liquid and gaseous transport fuels of non-biological origin. Article 3 covers direct connection to a renewable installation that came into operation no earlier than 36 months before the fuel facility. Article 4 allows grid electricity to count as fully renewable where the bidding zone's renewable share "exceeded 90% in the previous calendar year", or the zone's emission intensity is "lower than 18 gCO₂eq/MJ" and the producer holds matching PPAs meeting temporal and geographic correlation, or during redispatching-down periods. Article 5 sets additionality rules. Article 6 requires temporal correlation within the same calendar month until 31 December 2029 and the same one-hour period from 1 January 2030, with Member States able to bring the hourly rule forward to 1 July 2027 and a waiver where electricity prices are at or below EUR 20 per MWh or below 0.36 times the allowance price. Article 7 requires geographic correlation. Article 11 exempts installations operating before 1 January 2028 from additionality until 1 January 2038.

المصدر: European Commission · eur-lex.europa.eu · 20 يونيو 2023

70% minimum GHG saving

نافذ من 10 يوليو 2023

Adopted 10 February 2023, published in the Official Journal on 20 June 2023 and in force from 10 July 2023, it sets a minimum greenhouse gas saving of 70% against a fossil comparator of 94 gCO₂eq/MJ, equivalent to no more than approximately 28.2 gCO₂eq/MJ. The life-cycle scope covers input supply, processing, transport and distribution and combustion, less CCS credits, and excludes machinery manufacture.

المصدر: European Commission · eur-lex.europa.eu · 20 يونيو 2023

42% RFNBO share of industrial hydrogen by 2030

نافذ من 20 نوفمبر 2023

RED III raises the binding 2030 EU renewable target to "a minimum of 42.5%" with a collective aspiration of 45%. It requires that "42% of the hydrogen used in industry from 2030 onwards must be in the form of RFNBOs" and 60% of hydrogen consumed in industry by 2035. In transport it sets a 1% RFNBO share of energy supplied by 2030 within a 5.5% combined advanced-biofuel and RFNBO sub-target. It entered into force on 20 November 2023 with a transposition deadline of May 2025.

المصدر: European Union / European Commission · energy.ec.europa.eu · 20 نوفمبر 2023

النظام النهائي اعتبارًا من 1 يناير 2026

Hydrogen is within the scope of the EU Carbon Border Adjustment Mechanism. Recital 37 states that "the inclusion of hydrogen in the scope of the CBAM is the appropriate means to further foster the decarbonisation of hydrogen". Covered sectors are iron and steel, refineries, cement, aluminium, organic basic chemicals, hydrogen, fertilisers and electricity. The transitional reporting-only period ran to the end of 2025, and the first CBAM declaration, "in respect of the calendar year 2026, should be submitted by 31 May 2027".

المصدر: European Union · eur-lex.europa.eu

50tonnes annual de minimis (named sectors)

نافذ من 20 أكتوبر 2025

Adopted 8 October 2025 and in force from 20 October 2025, it introduces a 50-tonne annual mass-based de minimis for iron, steel, aluminium and fertilisers/chemicals, removes the EUR 150 per-consignment threshold, postpones certificate surrender to February 2027 while financial obligations begin on 1 January 2026, allows non-EU importers to designate CBAM representatives, and recognises carbon prices paid in third countries. Electricity and hydrogen carry separate authorisation requirements.

تحفّظ: It is unclear whether hydrogen benefits from the 50-tonne de minimis; the source does not list hydrogen among the four sectors named. Sourced from a professional-services tax alert rather than the official text.

المصدر: EY, citing Regulation (EU) 2025/2083 · ey.com

نافذ من 11 ديسمبر 2025

Adopted 8 July 2025 and in force from 11 December 2025, it supplements Directive (EU) 2024/1788 by specifying a methodology for assessing greenhouse gas emissions savings from low-carbon fuels. It is the EU's low-carbon methodology, as distinct from the renewable (RFNBO) methodology.

المصدر: European Commission · eur-lex.europa.eu · 8 يوليو 2025

جارٍ

The European Hydrogen Bank is a financing instrument rather than an institution. Its domestic pillar pays a fixed premium per kilogram of certified RFNBO hydrogen produced within the EEA. The international pillar, intended to attract imports, is still being designed: the Commission commissioned studies on import auction models, published in August 2025, and no import auction has launched. A Hydrogen Mechanism for market matching and transparency between European and international suppliers launched in July 2025.

المصدر: European Commission · energy.ec.europa.eu

1.1EUR billion budget

أُطلق المزاد في 4 ديسمبر 2025

Projects must be "located in the EEA" and bidders from third countries cannot participate. The budget is up to EUR 1.1 billion across three topics (EUR 400 million, EUR 400 million and EUR 200 million for maritime), with a bid ceiling of EUR 4/kg, a completion guarantee of 8% of the maximum grant, financial close within 2.5 years and operation within 5 years. By the end of the implementation period, "the total volume of hydrogen produced during the support period achieves at least 70% GHG savings", certified by a third party.

تحفّظ: Terms and conditions are in draft form; results were expected in Q2 2026.

المصدر: European Commission / CINEA · climate.ec.europa.eu · 4 ديسمبر 2025