The tax laws in the United Arab Emirates (UAE) are governed by federal law and regulate the taxation of both individuals and businesses operating in the country. The main tax law in the UAE is Federal Law No. 7 of 2017 on Tax Procedures, which sets out the rules and procedures for the administration and collection of taxes in the UAE. In addition to the federal tax law, each Emirate may have its own local tax laws and regulations, which must be in compliance with federal law.