Revised UAE Federal Tax Authority Service Fees Effective from 1 January 2026
The UAE Cabinet has issued Cabinet Decision No. 174 of 2025, introducing amendments to Cabinet Decision No. 65 of 2020 concerning service fees charged by the Federal Tax Authority (FTA).
These revised fees will become effective from 1 January 2026 and impact several tax compliance, registration, and administrative services across the UAE.
Businesses, tax agents, software vendors, and multinational groups operating in the UAE should carefully review the updated fee structure to ensure proper budgeting and compliance planning.
Key Highlights of the Revised FTA Fees
The revised fee structure affects several important areas, including:
- Tax registrations
- Tax Residency Certificate (TRC) services
- Certificates of Commercial Activities
- Clarification requests
- Advance Pricing Agreements (APA)
The changes are expected to strengthen the UAE’s tax administration framework while streamlining regulatory processes.
Updated UAE FTA Registration Fees
The revised registration fees applicable from 1 January 2026 are as follows:
| Service | Updated Fee |
|---|---|
| Designated Zone Registration | AED 2,000 per year |
| Tax Agent Registration (Individual) | AED 3,000 for 3 years |
| Tax Agent Registration (Company) | AED 10,000 per year |
| Software Vendor Registration | AED 10,000 per year |
These revisions will particularly impact tax consultancy firms, Free Zone entities, and technology service providers interacting with the FTA ecosystem.
Updated Tax Residency Certificate (TRC) Service Fees
The UAE has become a global hub for international tax residency planning, making TRC services highly relevant for businesses and individuals.
The revised TRC-related fees are:
| TRC Service | Updated Fee |
|---|---|
| Application Fee | AED 50 |
| Electronic TRC (Registrant) | AED 500 |
| Electronic TRC (Legal Non-Registrant) | AED 1,750 |
| Electronic TRC (Individual Non-Registrant) | AED 1,000 |
| Paper Copy of TRC | AED 250 |
Tax Residency Certificates are widely used for claiming treaty benefits under Double Tax Avoidance Agreements (DTAA).
Certificates of Commercial Activities Fees
The FTA has also updated fees for Certificates of Commercial Activities.
| Service | Updated Fee |
|---|---|
| Application | AED 50 |
| Electronic Certificate | AED 500 |
These certificates are commonly required for regulatory and compliance purposes across various UAE jurisdictions.
Clarification Request Fees
Businesses seeking official tax clarifications from the FTA will now face revised charges.
| Clarification Type | Updated Fee |
|---|---|
| Single Tax Clarification | AED 1,500 |
| Multiple Taxes Clarification | AED 2,250 |
Clarification requests are often used by businesses requiring certainty on VAT, Corporate Tax, Excise Tax, or Transfer Pricing matters.
Advance Pricing Agreement (APA) Fees
The revised fee structure introduces significant costs for Advance Pricing Agreements.
| APA Service | Updated Fee |
|---|---|
| First-Time APA Application | AED 30,000 |
| APA Renewal / Amendment | AED 15,000 |
APAs are increasingly important for multinational enterprises managing transfer pricing risks and ensuring tax certainty in cross-border transactions.
Impact on UAE Businesses and Tax Professionals
The revised FTA fee structure may affect:
- Tax consultancy firms
- Free Zone entities
- Multinational corporations
- Transfer pricing compliance teams
- Software vendors
- International investors
Businesses should evaluate how these revised charges impact their compliance costs and annual tax planning budgets.
Strategic Considerations for Businesses
Budgeting for Compliance Costs
Organizations should incorporate revised FTA fees into their annual compliance and operational budgets for 2026.
Evaluating Transfer Pricing Strategy
Companies engaging in related-party transactions may need to reassess the cost-benefit analysis of obtaining an Advance Pricing Agreement.
Tax Residency Planning
Individuals and companies relying on Tax Residency Certificates for treaty benefits should prepare for the revised TRC charges.
Professional Registration Management
Tax agents and tax advisory firms should ensure timely registration renewals under the updated pricing framework.
Final Thoughts
The UAE’s revised Federal Tax Authority service fees reflect the country’s evolving tax and compliance landscape following the implementation of Corporate Tax and enhanced regulatory frameworks.
While the revised charges may increase compliance costs for certain businesses and professionals, they also reinforce the UAE’s commitment to building a transparent, globally aligned tax administration system.
Businesses operating in the UAE should proactively assess the impact of these revised fees and ensure readiness ahead of the 1 January 2026 implementation date.