What is embezzlement under UAE law?
Article 260 of the Federal Decree-Law No. 31 of 2021 (Crimes and Penalties Law) imposes temporary imprisonment on any public servant or person entrusted with a public service who embezzles funds, papers or other things held in his possession by virtue of his office or assignment.
The offence is tied to the position. It covers money and documents that the person holds because of the job.
When is the penalty higher?
Where the crime is indivisibly connected with forgery or the use of a forged document or copy of an official document, the penalty is temporary imprisonment of not less than five years (Articles 260 and 261).
Temporary imprisonment ranges from three to fifteen years unless the law says otherwise (Article 69), so the connected forgery changes the starting point.
What related conduct is covered?
Article 261 covers a public servant who takes advantage of the profession to embezzle funds or papers of the State or authorities listed in Article 5, or private papers or funds in his possession, or who facilitates it for others.
Article 262 covers unlawfully obtaining a profit or interest from an act related to the job, and Article 263 covers collecting taxes, duties or fines that are not due or exceed what is due. Article 264 covers deliberately harming the funds or interests of the entity where one works.
What about embezzlement in a private business?
In a private business the offence is usually breach of trust under Article 453, not these public service articles.
See our guide to breach of trust. Which article applies depends on whether the person holds a public function.
What should I do first?
Secure the records
Accounts, approvals and handover documents.
Do not discuss the matter with colleagues
Statements are compared later.
Do not repay or conceal without advice
It can be read either way.
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Frequently asked questions
Who can be charged with embezzlement of public funds?
A public servant or a person entrusted with a public service (Articles 260 and 261).
What is the penalty?
Temporary imprisonment, and not less than five years if connected with forgery (Articles 260 and 261).
Is private embezzlement the same?
Not under these articles. Private embezzlement is usually breach of trust under Article 453.
Is collecting an amount that is not due a crime?
For public servants collecting taxes, duties or fines, yes (Article 263).
Related guides
Theft & Breach of Trust overview
The main points, the process and your first steps.
Read the overviewBreach of Trust
When using, spending or keeping money or property that was entrusted to you becomes a crime, and who the law treats as a person holding property in trust.
Read the guideTheft
How the Crimes and Penalties Law defines theft, how the penalty rises with the circumstances, and what a defence looks at.
Read the guideSources
Source: Federal Decree-Law No. 31 of 2021 (Crimes and Penalties Law), official English text on the UAE Legislation portal, checked 9 October 2026. The portal lists the law as active and last updated on 7 September 2026. The Arabic text prevails over translations.
This page is general information, not legal advice.