Закон № (15) от 2025 года об утверждении общего бюджетного цикла Правительства Дубая на финансовые годы 2026–2028 и общего бюджета Правительства Дубая на финансовый год 2026

المادة 1

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.

المادة 2

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 ninetythree 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).

المادة 3

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).

المادة 4

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 abovementioned Law No. (8) of 2018.

المادة 5

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.

المادة 6

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.

المادة 7

This Law comes into force on 1 January 2026, and will be published in the Official Gazette.