This is not an official translation:
Fees for the Services Provided by the Federal Tax Authority
Cabinet Decision No. 65 of 2020 - Issued 1 October 2020 (Effective 1 November 2020)
Cabinet Decision No. 7 of 2023 - Issued 6 February 2023 (Effective 1 June 2023)
Cabinet Decision No. 111 of 2023 - Issued 13 November 2023 (Effective 1 December 2023)
Cabinet Decision No. 174 of 2025 - Issued 18 November 2025 (Effective 1 January 2026)
The Cabinet has decided
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,
Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses, and its amendments,
Federal Decree-Law No. 26 of 2019 on Public Finance, and its amendments,
Cabinet Decision No. 16 of 2016 on Fees of Tax Residency Certificates, and Value-Added Certificates, and its amendments,
Cabinet Decision No. 39 of 2017 on Fees for Services Provided by the Federal Tax Authority, and
Pursuant to the presentation of the Minister of Finance, and the Cabinet's approval,
Article 1 - Definitions
In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
State | : | United Arab Emirates. |
Minister | : | Minister of Finance. |
Authority | : | Federal Tax Authority. |
Tax Residency Certificate | : | A document issued by the Authority based on an application submitted to it by any person to enable him to benefit from double taxation avoidance agreements to which the State is a party. |
Certificate of Commercial Activities | : | A document issued by the Authority based on an application submitted to it by any person to recover Value Added Tax imposed on him in other countries regardless of whether a double taxation avoidance agreement exists or not. |
Article 2 - Service Fees
In return for services provided by the Authority, which are set out in the table appended to this Decision, fees assigned against each shall be payable.
Article 3 - Amendment of fees
The Cabinet shall have the jurisdiction to make any amendments to the fees listed in this Decision, whether by addition, deletion or amendment thereof.
Article 4 - Issuing Executive Decisions
The Minister shall issue the decisions necessary to implement the provisions of this Decision.
Article 5 - Cancellations
Any provision violating or contradicting with the provisions of this Decision, as well as the following Decisions, shall be abrogated:
Cabinet Decision No. 16 of 2016 on Fees of Tax Residency Certificates, and Value-Added Certificates, and its amendments.
Cabinet Decision No. 39 of 2017 on Fees for Services Provided by the Federal Tax Authority.
Article 6 - Publishing and Coming into Effect[1]
This Decision shall be published in the Official Gazette, and shall enter into effect after 30 days from the date of its publishing.
Table of Fees for the Services Provided by the Federal Tax Authority Appendix to the Cabinet Decision No. 65 of 2020, and its Amendments
No. | Service description | Fee (in AED) |
|---|---|---|
1 | Registration of a designated zone, pursuant to the provisions of the Federal Decree-Law No. 7 of 2017 on Excise Tax. | 2,000 for every year. |
2 | Registration and renewal of registration of a natural person as a tax agent in the register of tax agents.[2] | 3,000 for every 3 years. |
3 | Registration and renewal of registration of a juridical person as a tax agent in the register of tax agents.[3] | 10,000 for each year. |
4 | Registration of an accounting software vendor with the Authority. | 10,000 for each year. |
5 | Renewal of the registration of an accounting software vendor with the Authority. | 10,000 for each year. |
6 | Submission of an application for the issuance of a Tax Residency Certificate. | 50 for each application. |
7 | Review of the application and issuance of an electronic Tax Residency Certificate to a registrant with the Authority. | 500 for each application. |
8 | Review of the application and issuance of an electronic Tax Residency Certificate to a legal person not registered with the Authority. | 1,750 for each application. |
9 | Review of the application and issuance of an electronic Tax Residency Certificate to a natural person not registered with the Authority. | 1,000 for each application. |
10 | Printing of a paper copy of the electronic Tax Residency Certificate issued under items no. 9, 10, and 11 of this table (new/replacement). | 250 for each certificate. |
11 | Submission of application for the issuance of a Certificate of Commercial Activities. | 50 for each application. |
12 | Review of the application and issuance of an electronic Certificate of Commercial Activities. | 500 for each application. |
13 | Printing of a paper copy of the electronic Certificate of Commercial Activities issued under item no. 14 of this table (new/replacement). | 250 for each certificate. |
14 | A private clarification request relating to one tax.[4][5][6] | 1,500 for each application. |
15 | A private clarification request relating to more than one tax.[4][5][6] | 2,250 for each application. |
16 | Request for concluding a unilateral advance pricing agreement for the first time.[7] | 30,000 for each application. |
17 | Request for renewal or amendment to a unilateral advance pricing agreement.[8] | 15,000 for each application. |