UAE TAX FEES UPDATED FROM 2026: PAPER CERTIFICATES CANCELLED, NEW APA FEES INTRODUCED
Effective 1 January 2026, the UAE’s Federal Tax Authority (FTA) has announced key updates to its tax service fees, marking another major step in the country’s transition toward a fully digital tax system.
Under Cabinet Decision No. 174 of 2025, businesses registered with the FTA will no longer be required to pay for paper-based tax certificates, while new fees have been introduced for Advance Pricing Agreements (APAs).
Free Digital Tax Registration Certificates from 2026
As part of the UAE’s digital government strategy, the FTA will now issue electronic tax registration certificates free of charge to all registered businesses.
Each digital certificate will include a QR code, allowing instant verification of a taxpayer’s registration status.
This eliminates the need for certified paper copies and significantly reduces administrative costs and processing time for businesses.
Fees Officially Cancelled by the FTA
The FTA has confirmed the cancellation of fees for issuing the following documents
- Certified paper Tax Registration Certificates
- Certified paper Warehouse Keeper Registration Certificates
These documents will now be available exclusively in electronic format, supporting faster access, reduced paperwork, and improved efficiency for companies operating in the UAE.
New Fees Introduced for Advance Pricing Agreements (APAs)
While some fees are being removed, the FTA has also introduced new service fees, effective from January 2026, for:
- First-time Unilateral applications Advance for a Pricing Agreement (APA)
- Renewal or amendment of an existing Unilateral APA
Advance Pricing Agreements are typically used by large businesses and multinational groups to agree in advance with tax authorities on transfer pricing methods for related-party transactions.
Although the FTA has not yet disclosed the exact fee amounts, it stated that these charges aim to enhance tax compliance and improve the efficiency of handling complex transfer pricing matters.
What This Means for Businesses in the UAE
- Most businesses will benefit from immediate cost savings and convenience, with free digital certificates replacing paid paper documents.
- Large and multinational companies should prepare for additional costs related to APA applications and renewals.
- The changes reflect a more structured and mature tax framework, particularly in transfer pricing and corporate tax compliance.
A Continued Shift Toward Digital Tax Services
Since its establishment in 2017, the Federal Tax Authority has consistently expanded its electronic services, covering tax registration, filing, payments, and compliance. These latest updates further align with the UAE government’s vision to streamline procedures, transparency, and enhance encourage voluntary tax compliance through faster and simpler digital processes.
