UAE tax fees updated: Paper certificates cancelled, new fees added

Dubai: From January 1, 2026, businesses registered with the UAE’s Federal Tax Authority (FTA) will no longer need to pay for paper tax certificates, as the Authority shifts fully to free digital registration certificates.

The move falls under Cabinet Decision No. 174 of 2025, which amends the FTA’s service fees and forms part of the UAE’s wider push towards digital government services, the FTA announced on Tuesday.

Under the new system, all registrants will receive electronic tax registration certificates, each with a QR code for instant verification of registration status, removing the need for certified paper copies.

What fees are being removed

The FTA confirmed that fees for issuing certified paper Tax Registration Certificates and certified paper Warehouse Keeper Registration Certificates have been cancelled.

Instead, electronic certificates will be issued free of charge, supporting faster access and reducing paperwork for companies operating in the UAE, stated the FTA.

New fees introduced for pricing agreements

While some fees are being removed, the Authority has also introduced two new service fees, effective from January 2026.

These apply to:

• Applications to enter into a Unilateral Advance Pricing Agreement (APA) for the first time, and

• Applications to renew or amend an existing Unilateral APA.

Advance Pricing Agreements are used mainly by larger businesses and multinational groups to agree in advance with tax authorities on how certain transactions will be priced for tax purposes.

The FTA said the new fees aim to improve tax compliance and ensure greater efficiency in handling these specialized applications. However, the authority did not disclose the value of the new fees in its Tuesday announcement.

Why this matters for businesses

For most companies, the biggest impact will be cost savings and convenience, with no need to request or pay for paper certificates.

For larger firms involved in transfer pricing, the introduction of APA-related fees signals a more structured and formalized approach to managing complex tax arrangements in the UAE.

The FTA said the changes align with the UAE government’s strategy to enhance digital services, streamline procedures, and encourage voluntary tax compliance through faster, simpler processes.

Since its launch in 2017, the Authority has steadily moved towards a fully electronic tax system, covering registration, filing and payment services online.