The UAE Government has introduced a Federal Decree-Law to regulate art institutions and provide benefits to the arts industry, professionals, and artists through non-profit organisations.
The legislation establishes a unified national framework for arts institutions while promoting artistic creation and attracting talent.
It aims to strengthen the creative economy and foster tolerance through artistic activities, the Emirates News Agency (WAM) said in a statement.
UAE art institutions gain tax benefits under new decree
The law permits individuals and organisations, both domestic and international, to establish private museums, art exhibitions, and theatrical performances, subject to approval from authorities.
Local authorities will offer incentives and exemptions for cultural initiatives. Art institutions can accept endowments, grants, donations, wills, gifts, and sponsorships under specific legal requirements, with eligibility for corporate tax exemptions. Art collections receive temporary customs exemptions for exhibitions.
The Decree-Law simplifies licensing procedures, which will be managed by local authorities or the Ministry of Culture.
It outlines controls for licensing artistic institutions, establishment requirements, and provisions for forming boards of trustees.
Permitted artistic activities include visual and audio arts, performing arts, literature, theatre, and music. Institutions can host events, academic lectures, courses, and film screenings, while utilising virtual platforms to expand access to collections.
The law prohibits unlicensed artistic activities and forbids institutions from promoting hatred or sectarian, racial, or religious conflicts through their work.
