This report provides a comprehensive overview and assessment of the policy, regulatory and institutional framework governing investment in the United Arab Emirates (UAE). It aims to inform future investment climate reforms, by identifying key strengths, gaps and outlining opportunities for improvement in light of evolving policy priorities. Particular emphasis is placed on strengthening institutional co‑ordination and regulatory governance across the Emirates to enhance the quality and overall impact of FDI. In this context, the report examines in detail the role of the newly established Ministry of Investment within the broader investment ecosystem, assessing how its mandate and functions can be leveraged to maximise its effectiveness and strategic impact across the country.
The report analyses recent trends and impacts of Foreign Direct Investment (FDI) in the UAE and considers options to promote a more coherent and effective investment policy framework. Drawing on the OECD Policy Framework for Investment (PFI) and the FDI Qualities Policy Toolkit and Indicators, it covers six thematic areas, including the domestic and international legal framework for investment, investment promotion and facilitation and leveraging FDI to advance digital transformation and support skills development. The selection of areas builds on the PFI and is tailored to the specific context of the UAE, reflecting the priorities of the Ministry of Investment and aiming to identify key policy measures to enhance the investment ecosystem and support an evidence‑based reform agenda.
The OECD would like to thank the Ministry of Investment for its pivotal role in the preparation of this report and acknowledges the contributions of all government institutions that were interviewed during consultations conducted by the OECD in February and October 2025. In particular, the OECD would like to thank H.E Mohammad Alhawi, Undersecretary of Ministry of Investment, Abdalla Ahmed Alobeidli, Director of Policies and Investment Legislation Department as well as senior officials who contributed to and co‑ordinated this report.
This report was prepared by a team led by Hélène François Georgieff, which included Yasmina Najem, Zoé Ryan, Rania Ampntel Chafiz and Stratos Kamenis from the OECD Investment Division and Sarah Dayan from the Centre for Tax Policy and Administration. Faraz Moosa and Gabriel Arujo from the Investment Division provided contributions. Comments and input were provided by Fares Al Hussami, Alexandre de Crombrugghe, David Gaukrodger, Alessandra Mistura and Joachim Pohl from the Investment Division and Pierce O’reilly from the Centre for Tax Policy and Administration. Overall guidance was provided by Ana Novik and Martin Wermelinger, respectively Head and Deputy Head of the OECD Investment Division. Lucinda Pearson prepared the document for publication.
The information in this report is current as of January 2026.