UAE Tax Fees Updated: Paper Certificates Scrapped, New Charges Introduced

Dubai:
From January 1, 2026, businesses registered with the UAE’s Federal Tax Authority (FTA) will no longer need to pay for paper-based tax registration certificates. The authority has confirmed that all registrants will now receive free electronic certificates, marking another step in the UAE’s shift toward fully digital government services.

The change follows Cabinet Decision No. 174 of 2025, which revises the FTA’s service fee structure. Under the updated system, tax registration certificates will be issued digitally, each carrying a QR code that allows instant verification of a company’s registration status. This removes the need for certified paper copies and cuts both costs and processing time for businesses.

According to the FTA, fees for issuing certified paper Tax Registration Certificates and certified paper Warehouse Keeper Registration Certificates have been completely cancelled. The move is expected to simplify compliance and reduce administrative friction for companies operating across the UAE.

While some fees are being removed, the authority has also introduced new charges related to transfer pricing arrangements. From January 2026, fees will apply to applications for entering into a Unilateral Advance Pricing Agreement (APA) for the first time, as well as requests to renew or amend an existing APA. These agreements are typically used by large businesses and multinational groups to pre-define pricing methods for related-party transactions.

The FTA said the introduction of APA-related fees is aimed at strengthening compliance and improving efficiency in handling complex tax matters, though the exact fee amounts have not yet been disclosed.

For most companies, the immediate impact will be reduced paperwork and faster access to tax documentation. For firms with cross-border operations, the changes signal a more structured and mature tax framework.

From an operational perspective, streamlined tax processes and predictable compliance costs are also relevant for entrepreneurs evaluating business setup in dubai, where digital-first regulation increasingly shapes how companies register, operate and scale within the UAE.

The authority reiterated that these updates align with the UAE government’s broader strategy to enhance digital services, simplify procedures and encourage voluntary tax compliance. Since its establishment in 2017, the FTA has steadily transitioned core tax services - from registration to filing and payment - to fully electronic platforms.