Key takeaways
- Tax agents are registered by the FTA; individuals pay AED 3,000 and companies AED 10,000 to register.
- An individual tax agent must pass the FTA's exam and hold professional indemnity insurance.
- An individual agent's status only becomes active once a tax agency or company tax agent appoints them.
- Ask for the agent's FTA registration details and check them against the FTA's register.
- A business setup or PRO firm that isn't a registered tax agent shouldn't represent you before the FTA.
What a tax agent does, and doesn't
A registered tax agent acts for you with the FTA: on registrations, returns, queries, audits and reconsideration requests. Your accountant prepares the figures; the tax agent represents your position.
Many firms offer tax help without being registered tax agents. They can prepare documents and help with EmaraTax, but representation before the FTA is the tax agent's role. Global Sky PRO is a business setup and PRO consultancy, not a tax agent, and we say so up front.
The FTA's requirements for a tax agent
| Requirement | Detail |
|---|---|
| Education | Bachelor's or master's in tax, accounting or law, or an international tax certification with another degree |
| Experience | At least three years' recent experience in tax, accounting or law |
| Language | Arabic and English, written and spoken |
| Character and health | Certificate of good conduct and certificate of medical fitness |
| Exam | Pass the FTA's tax agent examination |
| Insurance | Professional indemnity insurance, own or covered by one |
| Fee | AED 3,000, renewable every three years (individuals) |
Companies can register as tax agents too, for AED 10,000, and must have at least one registered individual tax agent linked to them. The FTA estimates 20 business days to process a complete application.
How to check a tax agent
- Ask for their FTA tax agent registration details and the tax agency they're appointed through.
- Check them against the FTA's published list of registered tax agents.
- Confirm the professional indemnity insurance is current.
- Ask who will actually handle your file, and whether they're the registered agent.
Questions to ask before you hire
- Have you handled businesses of our size, activity and free zone or mainland status?
- Will you represent us in FTA queries, audits and reconsideration requests?
- What's included in the fee: registration, returns, Small Business Relief claims, Qualifying Free Zone Person analysis?
- How do you track our deadlines: registration, returns within nine months, VAT returns?
- Who has EmaraTax access, and how is it handed over if we change agent?
Warning signs
- No FTA registration details, or a refusal to share them.
- Promises of a zero tax result before reviewing your accounts.
- Advice to skip registration because you expect to pay 0%.
- Holding your EmaraTax login without giving you access.
We handle the company side, licenses, registrations and EmaraTax documents, and work alongside your accountant or tax agent. See our tax services and how to register for corporate tax.
Sources
- FTA: tax agent registration requirements
- FTA: registration of tax agents
- FTA: registration of tax agency
Official sources checked on 7 November 2026. This guide explains published rules in plain English and is not legal or tax advice. Rules change; we check the current position for your case before you act.