The UAE tax framework is set for further change from the start of 2026, with new service fees introduced and paper-based certificates phased out as part of a wider digitalisation drive.
The Federal Tax Authority announced the commencement of Cabinet Decision No. 174 of 2025, which amends certain provisions of Cabinet Decision No. 65 of 2020 on fees for services provided by the Authority.
The changes will take effect from January 1, 2026.
New UAE tax rules
Under the new Decision, two additional fees have been introduced and added to the schedule of service fees offered by the Authority.
These relate to the services of “Application for entering into a Unilateral Advance Pricing Agreement for the first time” and “Application for renewal or amendment of a Unilateral Advance Pricing Agreement”.
According to the Authority, the move forms part of ongoing efforts to enhance tax compliance and ensure efficiency and effectiveness in application procedures for taxable persons.
The Authority also said the Decision aligns with the government’s direction to strengthen digital government services.
As a result, fees associated with the services of “Issuing a certified paper Tax Registration Certificate (new/replacement)” and “Issuing a certified paper Warehouse Keeper Registration Certificate (new/replacement)” have been cancelled.
Instead, the Authority will issue free electronic registration certificates to all registrants.
These digital certificates will include a QR code, allowing registration status to be verified electronically, removing the need for paper certificates and improving ease of access to services.
Follow us on
