The United Arab Emirates continues to position itself as a premier destination for cryptocurrency activities, attracting investors, traders, and businesses with its progressive regulatory environment. As we approach 2026, understanding the nuances of cryptocurrency taxation becomes essential, particularly with the implementation of federal corporate tax and refined VAT guidelines.

Individual investors benefit significantly from the absence of personal income tax and capital gains tax on passive cryptocurrency holdings. Earnings from buying, holding, or selling digital assets for personal purposes remain tax-free. However, when activities transition to a business nature—such as frequent trading, commercial mining, or providing related services—tax obligations arise under the 9% federal corporate tax regime introduced in 2023.

For crypto businesses, including exchanges, mining operations, and blockchain service providers, taxable income encompasses trading profits, mining rewards, and service fees. Exemptions and reliefs may apply in qualifying free zones, subject to specific conditions. Value Added Tax at 5% applies to certain services, such as exchange commissions and custody fees, in accordance with Cabinet Decision No. 100 of 2022. Mining rewards are treated as taxable income but generally fall outside VAT scope.

International compliance adds another layer, with alignment to the OECD's Crypto-Asset Reporting Framework (CARF) and Common Reporting Standard (CRS) requiring robust record-keeping. Thorough documentation of transactions, wallet activities, and exchange records is recommended to address potential cross-border reporting.

At Tulpar Global Taxation, we offer specialized advisory services to ensure compliance in this dynamic sector. Our expertise covers tax planning for individuals and entities, registration support, return filings, and strategic structuring in free zones such as DMCC and DIFC. We assist clients in Dubai, Sharjah, and Ajman with navigating corporate tax implications, VAT applications, and international obligations.

For an in-depth exploration, consult our dedicated article: Cryptocurrency Taxation in UAE for 2026 .

The UAE's framework balances innovation with accountability, promoting blockchain adoption while enforcing transparency. Businesses and investors are advised to classify activities accurately and maintain meticulous records. Tulpar Global Taxation provides tailored solutions to optimize tax positions, mitigate risks, and support long-term success in the cryptocurrency ecosystem.

How to Obtain a Tax Registration Number (TRN) in the UAE

The Tax Registration Number (TRN) serves as a critical identifier in the United Arab Emirates' tax framework. Issued by the Federal Tax Authority (FTA), this unique 15-digit number is mandatory for businesses engaged in taxable activities under the Value Added Tax (VAT) regime. It facilitates compliance with invoicing requirements, return filings, and refund claims, while enhancing operational credibility in a regulated environment.

Businesses with annual taxable supplies exceeding AED 375,000 must register for VAT and obtain a TRN. Voluntary registration is available for entities with supplies between AED 187,500 and AED 375,000, or those incurring significant expenses above AED 187,500. Non-resident entities making taxable supplies in the UAE are also required to register, irrespective of turnover thresholds. Failure to comply can result in substantial penalties, underscoring the importance of timely registration.

The registration process is conducted entirely online through the Emaratax portal. Applicants begin by creating an account, followed by completing a detailed VAT registration form. Essential information includes entity details, owner particulars, and business activities. Supporting documents typically encompass a valid trade license, certificate of incorporation, passport and Emirates ID copies for owners, proof of business address, bank account details, financial records demonstrating revenue or expenses, and a customs registration number if applicable.

Upon submission, the FTA reviews the application, which may involve requests for additional clarification. Approved registrations yield the TRN, visible in the portal dashboard and communicated via email. This number must appear on all tax invoices and credit notes to ensure legal validity. Verification of a TRN can be performed directly on the FTA website for confirmation of authenticity.

At Tulpar Global Taxation, we provide comprehensive support for TRN applications across the UAE. Our services include personalized guidance on portal navigation, meticulous document preparation, accurate form completion to minimize rejection risks, liaison with the FTA for queries, and post-issuance verification. We also extend ongoing assistance in VAT compliance, corporate tax matters, and refund processes.

For a detailed step-by-step guide, refer to our resource: How to Get Tax Registration Number (TRN) .

Obtaining a TRN not only ensures regulatory adherence but also supports efficient tax management, enabling businesses to reclaim input VAT and maintain robust financial records. In an evolving tax landscape, professional expertise is invaluable for seamless compliance. Tulpar Global Taxation remains committed to assisting clients in navigating these requirements effectively, fostering sustainable business growth in the UAE.