UAE Service Fee Overhaul Set for 2026

Changes in Service Fees in UAE: New FTA Regulations from 2026

The United Arab Emirates Federal Tax Authority (FTA) has announced that starting January 1, 2026, significant changes will be made to the fees associated with its services. These changes aim not only to reduce administrative burdens but also to make a clear step towards strengthening electronic administration, while introducing new fee categories to enhance tax transparency.

New Fees: Applying for Unilateral Advance Pricing Agreements (APA)

One of the most important aspects of the modification is that the FTA will introduce two new fee categories from 2026 associated with Unilateral Advance Pricing Agreements (APA). The aim is for taxpayers to pre-agree on the pricing of transactions conducted with related companies, thereby reducing transfer pricing risks. The new fee categories are as follows:

1. Submission of the first-time request regarding Unilateral APA.

2. Submission of a request to modify or renew an existing Unilateral APA.

This move aligns with the UAE's efforts to strengthen its tax reliability, especially towards international companies. Transfer pricing compliance is becoming increasingly important for companies operating in the emirates, and the opportunity for APAs presents an attractive tool for achieving legal security.

Free Certificates: Simplified Procedures and Digital Access

While new fee categories are being introduced, the FTA simultaneously abolishes several previously chargeable services, thereby reducing administrative costs. From January 1, 2026, the following will be available free of charge:

A new or additional Certified Tax Registration Certificate,

and the Certified Warehouse Keeper Registration Certificate.

The certificates will be issued electronically by the FTA and made available in a paperless, QR-coded form, allowing for quick and authentic verification of taxpayers' registration status. This is not only advantageous from a sustainability perspective but also ensures more convenient and faster administration for all those involved.

Paperless Certifications: A New Level of Digital Transition

The introduction of QR codes means that clients no longer need to present printed certificates, for example during official inspections or tax identification for a business partner. Instead, they can simply share the digital certificate, which can be immediately verified in the FTA's system. This feature can be especially valuable in international business relations where quick verification and data validation are of critical importance.

The QR-coded authentication of documents also enhances fraud protection, as the validity of registrations can be cross-checked in real time. The paperless approach fits well with the UAE's long-term digitalization strategy aiming for the full electronization of the public sector.

Why Is This Change Important for Businesses?

The modification of service fees carries a clear message for businesses: the UAE's tax system is increasingly moving towards a digital, efficient, and customer-friendly operation. Freely available certificates facilitate new registrations, correction of errors, and transparency of processes.

Simultaneously, the introduction of fees related to APAs encourages medium and large companies to pay even more attention to their transfer pricing practices. The UAE takes compliance with OECD transfer pricing principles seriously and aims to promote legal security through the institution of advance pricing agreements.

Business Actions Before 2026

To ensure a smooth transition to the new system, companies should consider reviewing by 2025:

Their transfer pricing documentation,

registration data recorded at the FTA,

any expired or amendable certificates,

and assess whether it is necessary to submit an APA request.

The FTA's new practice could also facilitate cases where companies previously had problems with obtaining, losing, or reclaiming physical copies of registration certificates. The free electronic system can permanently eliminate these difficulties.

Conclusion: Simplification and A More Structured Taxation Future

The Federal Tax Authority's announced measures clearly reflect the UAE's commitment to developing the region's most modern, competitive, and digital tax system. The introduction of new fees and the abolition of existing ones means a balanced approach: it supports transparency while also reducing unnecessary burdens on businesses.

Dubai and the entire United Arab Emirates aim for taxation not to be a burden but a well-functioning, digitally based tool to support economic growth. The 2026 modifications represent another decisive step towards achieving this.

(Source: Based on the Federal Tax Authority announcement.)