The route, which started on Monday, is served by a three-class A330-200. EK0161 departs Dubai at 07.00 and arrives at Dublin Airport's Terminal 2 at 11.30, with EK0162 departing Dublin at 12.55 and landing in Dubai at 00.25 the next day.
Irish and Gulf states passengers, who for years have had to transit Heathrow or other major European hubs, now have a choice of carriers between the two destinations.
Etihad Airways currently offers 10 flights per week from Dublin to Abu Dhabi, with a mixture of morning (09.20) and evening (20.55) departures from Ireland.
Reports have been recently circulating that Etihad is considering the purchase of a 25% stake in Aer Lingus, although the Irish government and Etihad have played down the story.
An Etihad spokesman said: "We never comment on speculation of this nature, except to say that we talk regularly and frequently to many airlines and a range of other businesses from all over the world about issues and opportunities."