The UAE tax system is set for a major upgrade in 2026, introducing digital certificates and new service fees to simplify compliance for businesses. The Federal Tax Authority (FTA) announced these changes under Cabinet Decision No. 174 of 2025, amending previous provisions to enhance efficiency and transparency.
Two new service fees are now included: one for submitting a Unilateral Advance Pricing Agreement (APA) for the first time, and another for renewing or amending an existing APA. These fees are designed to streamline processes and encourage adherence to tax regulations while supporting business growth.
In a move to modernize operations, the FTA has eliminated fees for issuing paper-based Tax Registration Certificates and Warehouse Keeper Registration Certificates. Businesses will now receive electronic certificates at no cost, featuring QR codes for instant verification, making tax compliance simpler and faster.
These updates reflect the UAE government’s commitment to digital transformation, improving accessibility, reducing administrative burdens, and enhancing transparency in business transactions. By transitioning to a paperless system, the UAE tax system positions itself as a forward-looking model for efficient and effective tax administration.
Businesses and investors can now navigate the UAE’s tax framework with greater ease, ensuring compliance while benefiting from the convenience of modern digital tools.
