From January 1, 2026, the Federal Tax Authority (FTA) has eliminated fees for paper tax certificates and shifted entirely to free digital registration certificates. Under Cabinet Decision No. 174 of 2025, all registered businesses now receive electronic tax registration certificates with QR codes for instant verification, reducing costs and processing times.
What's Changed
The FTA has cancelled fees for:
- Certified paper Tax Registration Certificates
- Certified paper Warehouse Keeper Registration Certificates
Instead, businesses receive electronic certificates at no charge. This move aligns with the UAE government's broader push towards digital government services, which the FTA has been implementing since 2017.
While most fees are being removed, the Authority has introduced two new service fees effective January 2026:
- Applications to enter into a Unilateral Advance Pricing Agreement (APA) for the first time
- Applications to renew or amend an existing Unilateral APA
These fees apply primarily to larger businesses and multinational groups managing complex transfer pricing arrangements. The FTA has not yet disclosed the specific amounts.
What This Means
For most UAE companies: You'll save money and admin time by receiving digital certificates automatically—no need to request or pay for paper copies.
For larger enterprises: If you use Advance Pricing Agreements to manage transfer pricing with tax authorities, budget for new APA-related fees and expect a more formalised compliance process.
For all businesses: The shift to digital aligns with the FTA's strategy to streamline procedures, encourage voluntary compliance, and bring the UAE's tax system in line with international digital standards.