阿联酋通过虚拟资产监管局（VARA）建立了全面且透明的虚拟资产监管框架，使迪拜成为全球数字金融的领导者。VARA监管虚拟资产服务，重点关注创新、消费者保护和跨境金融安全。
| 状态 | crypto_friendly |
| 风险评分 | 15/100 (Low Risk) |
| 地区 | middle east |
| 货币 | AED |
| 采用排名 | #3 |
| 资本利得税（个人） | 0%（无个人所得税） |
| 资本利得税（企业） | 企业利润超过375,000迪拉姆征收9%企业税（自然人加密货币交易免税） |
| 加密货币增值税 | No |
监管文本未具体说明加密货币、质押、挖矿或空投的税率或税务处理。增值税不适用于加密交易。
| 要求 | Yes |
| 监管机构 | VARA / ADGM FSRA / DFSA |
| 监管框架 | VARA Full Market Product Regulations |
| 便利程度 | medium |
| 费用（美元） | $150,000 - $600,000 |
申请人需遵循两步流程以获得VARA许可。VARA公布迪拜获许可虚拟资产服务提供商的公共登记册。
| 名称 | 年份 | 状态 | 适用范围 |
| Virtual Assets and Related Activities Regulations 2023 (VARRA) | 2023 | 有效 | 全国 |
| Primary regulatory framework for virtual assets in Dubai (mainland + free zones, excluding DIFC). Establishes VARA as sole licensing authority and defines seven regulated VA activities. | |||
| Virtual Assets Issuance Rulebook (VAIRA) | 2024 | 有效 | 全国 |
| Governs issuance of virtual assets in Dubai including tokens, NFTs, and asset-reference tokens. Effective from 2024 alongside broader VARA activity rulebooks. | |||
| VARA Virtual Assets Marketing Regulations | 2023 | 有效 | 全国 |
| Governs all marketing of virtual assets directed at UAE residents. Requires pre-approval for advertising campaigns and mandates risk disclosures. | |||
| ADGM Financial Services and Markets Regulations 2015 (FSMR) | 2015 | 有效 | 全国 |
| Primary financial services law for Abu Dhabi Global Market. Covers licensing of crypto asset businesses under the FSRA's virtual asset framework. | |||
| ADGM FSRA Guidance on Virtual Asset Activities | 2018 | 有效 | 全国 |
| FSRA regulatory framework for crypto exchanges, custodians, and broker-dealers in ADGM. One of the earliest comprehensive crypto licensing frameworks globally (2018). | |||
注册机构: VARA Public Register — 已注册总数: 48
| 名称 | 许可证类型 | 获牌日期 |
| BitGo MENA FZE | VASP Licence | |
| BitGo Custody MENA FZE | VASP Licence | |
| Bitpanda Custody MENA DMCC | VASP Licence | |
| Hashkey MENA FZE (HashKey) | VASP Licence | |
| Bitpanda Broker MENA DMCC | VASP Licence | |
| BitOasis Technologies FZE | VASP Licence | |
| Deribit FZE | VASP Licence | |
| OKX Middle East Fintech FZE | VASP Licence | |
| Binance FZE | VASP Licence | |
| Foris DAX Middle East FZE (Crypto.com) | VASP Licence |
| 日期 | 监管机构 | 对象 | 类型 | 金额（美元） | 状态 |
| VARA | Multiple unlicensed VASPs (market-wide) | 民事处罚 | — | announced | |
| VARA In The News MARKET Notice: Market-wide enforcements pick-up pace as final VARA deadline for Virtual Asset Service Provider licensing engagement lapses This market notice is being issued by Dubai… | |||||
| 状态 | 试点 |
| 名称 | Digital Dirham |
| 发行机构 | United Arab Emirates Central Bank |
| 模式 | wholesale |
| 技术 | DLT |
| 需要 KYC | Yes |
| 旅行规则 | Yes |
| FATF 成员 | Yes |
| FATF 状态 | compliant |
| FATF 机构 | FATF |
| 可疑活动报告 | Yes |
Status: regulated
DeFi活动纳入VARA监管框架，确保遵守反洗钱和消费者保护标准。
Status: regulated
稳定币受VARA全面虚拟资产框架监管，以确保市场诚信和投资者保护。
Status: regulated
作为投资工具的NFT受VARA监管。实用型NFT和数字艺术NFT监管较轻。VARA提供了NFT分类的具体指导。
| 合法 | Yes |
| 电力成本 | $0.082/kWh |
| 可再生能源 | 7% |
| 基础设施 | good |
电价具有竞争力。挖矿业务在经济上可行。
| 稳定性 | stable |
| 制裁 | No |
| 腐败指数 | 69/100 |
| 银行准入 | open |
| 制裁计划活跃 | Yes |
风险因素
阿联酋保持稳定的政治环境，为加密企业提供开放的银行访问。未受国际制裁，但面临地区地缘政治风险。
Recent Political Events
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Last reviewed: 2026-05-06 · Data source: Soken Crypto Legal Map
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