H.H. Maktoum bin Mohammed bin Rashid Al Maktoum chaired a meeting of the Board of Directors of the Federal Tax Authority (FTA), during which progress on strategic initiatives to strengthen operational performance and digital capabilities was reviewed.
During the session, he assessed plans to enhance systems and services, accelerate digital transformation, and adopt more efficient business models. Moreover, these efforts align with leadership directives to reinforce financial sustainability and strengthen the UAE’s global competitiveness.
AI Adoption and Operational Performance
The Board reviewed the authority’s Artificial Intelligence strategy. Consequently, Sheikh Maktoum directed the expanded adoption of AI technologies to streamline procedures and enhance efficiency through AI-enabled tax services.
He also examined recent performance indicators and development plans for the next phase. Additionally, he commended the authority’s sustained performance and its contribution to national economic diversification through effective federal tax management in line with international best practices.
Registrations, Refunds, and Digital Reform
A performance report highlighted continued growth in the tax base. Corporate Tax registrants reached approximately 710,000, while VAT registrants totalled around 573,000. Furthermore, Excise Tax registrants stood at 1,767, and registered tax agents at 899.
The authority also approved VAT refunds for UAE nationals constructing new homes, totaling AED94.44 million through December 2025 and January 2026.
Meanwhile, the FTA advanced its Digital Zero Bureaucracy Programme, implementing 75 initiatives in the second cycle, up from 29 in the first. All initiatives were uploaded to the Zero Bureaucracy platform, along with more than 1,500 supporting documents.
The meeting also reviewed developments in the integrated tax system, EmaraTax, and progress on electronic system linkages to facilitate voluntary compliance. Additionally, updates covered the Domestic Minimum Top-Up Tax Law under the Pillar Two project and the e-Invoicing initiative implemented with the Ministry of Finance.
The e-Invoicing project strengthens compliance through secure electronic mechanisms. As a result, it simplifies and automates invoicing, enables real-time data exchange, and enhances the overall customer experience.

