The UAE’s tax framework will undergo further changes from the start of 2026, with new service fees introduced and paper-based certificates phased out as part of the government’s broader push to digitalize public services.

The Federal Tax Authority announced that it will implement Cabinet Decision No. 174 of 2025, which amends the provisions of Cabinet Decision No. 65 of 2020 that regulate fees for services provided by the Authority. The amendments will take effect on January 1, 2026.

Under the revised framework, two new fees will be added to the Authority’s schedule of service charges. These will apply to applications submitted for entering into a unilateral advance pricing agreement for the first time, as well as requests to renew or amend such agreements.

The Authority stated that the changes are designed to enhance tax compliance and improve the efficiency and effectiveness of application procedures for taxable persons, while supporting the UAE government’s digital transformation agenda.

As part of the update, fees for issuing certified paper tax registration certificates and warehouse keeper registration certificates, whether for new registrations or replacements, will be eliminated. In their place, the Authority will issue electronic registration certificates free of charge to all registrants.

The digital certificates will include QR codes that enable electronic verification of registration status, eliminating the need for paper documents and providing easier and faster access to tax services.