United Arab Emirates, December 2025: The Federal Tax Authority (FTA) has announced the commencement of Cabinet Decision No. 174 of 2025 amending certain provisions of Cabinet Decision No. 65 of 2020 on the fees for services provided by the Federal Tax Authority, effective from 1 January 2026.
The Authority explained that under the new Decision, two new fees have been introduced and added to the schedule of service fees provided 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.” This comes as part of efforts to enhance tax compliance and ensure efficiency and effectiveness in application procedures for taxable persons.
The Authority further indicated that the Decision aligns with the government’s direction to enhance digital government services. Accordingly, the fees related to 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 for all registrants. These certificates will include a QR code enabling verification of registration status electronically. This eliminates the need for paper certificates and further enhances ease of access to services.
About Federal Tax Authority:
The Federal Tax Authority was established under Federal Decree-Law No. (13) of 2016 with the aim of contributing to the implementation of national economic diversification policies and increasing the UAE’s non-oil revenues by administering and collecting federal taxes in line with international best practices and standards, as well as providing all forms of support to enable taxpayers to comply with tax laws and the procedures governing their dealings with the Authority.
Since its inception in 2017, the Authority has been committed to working with the relevant entities to lay the foundations of a comprehensive and balanced system, making the UAE one of the first countries in the world to implement a fully electronic tax system that encourages voluntary compliance through simplified and rapid procedures – starting with registration, followed by submitting tax returns and settling due taxes via the Authority’s website: www.tax.gov.ae.
