CD 65/2020 — Fees for FTA services (consolidated 2026)

Factual summary

Sets the fees payable for services of the Federal Tax Authority, listed in a schedule: registration of designated zones, tax agents and accounting software vendors; Tax Residency Certificates and Certificates of Commercial Activities; private clarification requests; and, from 1 January 2026, unilateral advance pricing agreement requests. It replaced the earlier fee decisions of 2016 and 2017.

What it means in practice Professional insight

Who: tax agents, groups requesting residency certificates or clarifications, and businesses seeking advance pricing agreements. What to check: the current fee for each request, including the AED 30,000 and AED 15,000 advance pricing agreement fees from 1 January 2026.

Key provisions

• Arts. 2–3 The fees set against each service in the schedule appended to the decision are payable for FTA services; the Cabinet may add, delete or amend fees.
• Schedule Registration fees: designated zone AED 2,000 a year; tax agent — natural person AED 3,000 per 3 years, juridical person AED 10,000 a year (items 4–5 as amended by CD 111/2023); accounting software vendor registration or renewal AED 10,000 a year. Items 1 and 2 were cancelled by CD 174/2025.
• Schedule Certificates: Tax Residency Certificate — application AED 50; electronic certificate AED 500 for a registrant, AED 1,750 for an unregistered legal person, AED 1,000 for an unregistered natural person; paper copy AED 250. Certificate of Commercial Activities — application AED 50, electronic certificate AED 500, paper copy AED 250.
• Schedule Private clarification request: AED 1,500 for one tax, AED 2,250 for more than one tax (added by CD 7/2023 from 1 June 2023; refundable where the FTA does not issue the clarification). Unilateral advance pricing agreement: AED 30,000 for a first request, AED 15,000 for renewal or amendment (added by CD 174/2025 from 1 January 2026).
• Art. 5 Repeals Cabinet Decision No. 16 of 2016 on Fees of Tax Residency Certificates and Value-Added Certificates, Cabinet Decision No. 39 of 2017 on Fees for Services Provided by the FTA, and any conflicting provision.
• Art. 6 Effective 30 days after publication in the Official Gazette (1 November 2020 per the cover); amendments effective 1 June 2023 (CD 7/2023), 1 December 2023 (CD 111/2023) and 1 January 2026 (CD 174/2025).