Law
No. (15) of 2025
Approving
the
General
Budget Cycle of the Government of Dubai for the
Financial
Years 2026 to 2028 and the
General
Budget of the Government of Dubai for the
Financial
Year 2026[1]
ــــــــــــــــــ
We, Mohammed bin Rashid Al Maktoum, Ruler
of Dubai,
After perusal of:
Law No. (5) of 1995 Establishing the Department of Finance;
Law No. (1) of 2016 Concerning the Financial Regulations of
the Government of Dubai and its amendments;
Law No. (8) of 2018 Concerning Management of the Government
of Dubai Human Resources and its amendments;
Law No. (12) of 2020 Concerning Contracts and Warehouse
Management in the Government of Dubai;
Law No. (23) of 2024 Approving the General Budget Cycle of
the Government of Dubai for the Financial Years 2025 to 2027 and the General
Budget of the Government of Dubai for the Financial Year 2025; and
Executive Council Resolution No. (5) of 2021 Issuing the
Implementing Bylaw of Law No. (1) of 2016 Concerning the Financial Regulations
of the Government of Dubai and its amendments,
Do
hereby issue this Law.
a. The
General Budget of the Government of Dubai is planned and approved in accordance
with a medium-term budget cycle covering three (3) upcoming Financial Years.
b. The
General Budget cycle of the Government of Dubai reflects integration between
strategic and financial planning by providing the funding required for carrying
out the Government plans, initiatives, and projects to be implemented in the
Emirate of Dubai.
c. The
approved annual General Budget of the Government of Dubai constitutes part of
the General Budget cycle.
d. The
General Budget cycle of the Government of Dubai is updated and developed annually
through coordination between the Department of Finance and other Government
Entities in the Emirate of Dubai, with a view to achieving financial efficiency
and effectiveness.
a. The
expenditure of the General Budget cycle of the Government of Dubai for the
Financial Years 2026 to 2028 is estimated at three hundred and two billion, six
hundred and fifty-two million dirhams (AED 302,652,000,000.00).
b. The
revenue of the General Budget cycle of the Government of Dubai for the
Financial Years 2026 to 2028 is estimated at three hundred and twenty-nine
billion, one hundred and ninety-three million dirhams (AED 329,193,000,000.00).
c.
The general reserve to be
retained by deduction from the Public Revenue of the Financial Years 2026 to
2028 is estimated at fifteen billion dirhams (AED 15,000,000,000.00).
a. The
expenditure of the General Budget of the Government of Dubai for the Financial
Year 2026 is estimated at ninety-nine billion, five hundred and ten million
dirhams (AED 99,510,000,000.00).
b. The
revenue of the General Budget of the Government of Dubai for the Financial Year
2026 is estimated at one hundred and seven billion, six hundred and eighty
million dirhams (AED 107,680,000,000.00).
c. The
general reserve to be retained from the Public Revenue of the Financial Year
2026 is estimated at five billion dirhams (AED 5,000,000,000.00).
d. The
General Budget surplus of the Government of Dubai for the Financial Year 2026
is estimated at three billion, one hundred and seventy million dirhams (AED
3,170,000,000.00).
A
Government Entity that is subject to the General Budget must comply with the
following rules and regulations:
I.
Salaries and Wages
1.
not exceed the maximum number
of posts stated in the approved budget of the Government Entity;
2.
not exceed the financial
appropriations allocated to the respective posts in the approved budget of the
Government Entity;
3.
comply with the provisions of
the above-mentioned Law No. (8) of 2018, the resolutions issued in pursuance
thereof, and other legislation regulating human resources in respect of all
matters related to salaries, promotions, bonuses, increments, allowances, and
other employment benefits stipulated therein; and
4.
where the Government Entity
is subject to the General Budget and its Employees are not governed by the
above-mentioned Law No. (8) of 2018, coordinate with the Department of Finance
prior to making any amendments, that have a financial impact, to its human
resources regulations.
II.
Operating Expenses
1.
implement expenditure control
programmes based on an annual plan approved and implemented for this purpose,
and inform the Department of Finance of this plan and the outcomes of its
implementation;
2.
avoid excessive acquisition
of fixed assets; prepare a plan for replacement and replenishment of these
assets in line with the approved budget; and conduct feasibility studies on the
acquisition of assets, taking into consideration the available stock of goods
and materials; and
3.
not incur long-term
obligations without first coordinating with the Department of Finance.
III. Construction Projects
1.
spend only on the approved
construction projects included in its approved budget; and
2.
not exceed the total cost
approved for construction projects; and make variations exclusively within the
scope of the authorities vested under the above-mentioned Law No. (12) of 2020
and the relevant resolutions, circulars, ground rules, instructions, and
directives issued by the Department of Finance.
IV.
General Provisions
1.
not exceed the financial
appropriations approved for the Government Entity pursuant to this Law; and not
enter into commitments or incur obligations that are beyond the approved
budget;
2.
comply with the provisions of
the above-mentioned Law No. (1) of 2016 and Executive Council Resolution No.
(5) of 2021; and with the resolutions, circulars, ground rules, instructions,
and guidelines issued in pursuance thereof, particularly in respect of
obtaining the approval of the Director General of the Department of Finance
prior to reallocating funds across budget chapters;
3.
comply with the provisions of
the above-mentioned Law No. (12) of 2020, particularly in respect of variation
orders;
4.
perform the financial
commitments made during the Financial Year 2025 out of the budget savings of
the Financial Year 2026, provided that these commitments are made within the
approved budget of the Government Entity; and
5.
comply with the relevant
circulars and ground rules issued by the Department of Finance concerning
implementation of the General Budget of the Government of Dubai for the
Financial Year 2026, even if these circulars and ground rules contradict any
provisions stipulated in the above-mentioned Law No. (8) of 2018, the
resolutions issued in pursuance thereof, or the applicable legislation
governing the human resources of the Government Entity where its Employees are
not governed by the provisions of the above-mentioned Law No. (8) of 2018.
The
Director General of the Department of Finance, or his authorised
representative, will issue the resolutions, circulars, ground rules,
instructions, and directives required for the implementation of the provisions
of this Law.
The
above-mentioned Law No. (23) of 2024 is hereby repealed. Any provision in any
other legislation is also hereby repealed to the extent that it contradicts the
provisions of this Law.
This
Law comes into force on 1 January 2026, and will be published in the Official
Gazette.
Mohammed bin
Rashid Al Maktoum
Ruler of Dubai
Issued in
Dubai on 17 November 2025
Corresponding to 26 Jumada al-Ula 1447 A.H.
©2025 The Supreme Legislation Committee in the
Emirate of Dubai
[1]Every effort has been made to produce an
accurate and complete English version of this legislation. However, for the
purpose of its interpretation and application, reference must be made to the
original Arabic text. In case of conflict, the Arabic text will prevail.