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Thursday, April 30, 2026

Cultural attitudes to whistleblowing: United Arab Emirates - Lexology

Written by, Al Tamimi & Co

The law on whistleblowing is evolving in the United Arab Emirates. Challenges remain from a cultural perspective, with employees often concerned about the personal consequences of speaking up.

Background

The legal framework on whistleblowing and protection of whistleblowers is a developing area in the United Arab Emirates (‘UAE’). At present, there is no express provision in UAE law that defines whistleblowing. However, it is essentially a disclosure of (often confidential) information that is usually made by an employee or an ex-employee of an organisation that exposes illegal or unethical practices within that organisation.

In the UAE (save for the Dubai International Financial Centre (‘DIFC’)), there is no overarching law that governs whistleblowing or deals with the protection of whistleblowers. However, there are some federal and emirate-specific legal mechanisms that can be construed as offering some level of protection which extends to whistleblowing, as set out further below.

Legal framework

UAE Penal Code

On a federal level, the Federal Decree Law No. (31) of 2021 as amended (the ‘UAE Penal Code’) provides for a positive obligation for all individuals to report criminal conduct. However, in practice, it is rare for an employee to make a protected disclosure about his or her employer to the authorities. This is because all employees are under a statutory obligation to maintain confidentiality in their employment. As such, in the...



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