Definition
EmaraTax brings registration, filing, payment and correspondence into one account per taxpayer. The FTA states that its services are only available through UAE Pass, so the person who signs in needs an active UAE Pass identity.
The FTA's refund page describes what EmaraTax supports for refunds: registrants can submit a consolidated refund request per tax type covering several periods, upload evidence online, and have UAE bank account details validated automatically. Businesses also onboard with an e-invoicing accredited service provider through EmaraTax, according to the Ministry of Finance's October 2026 programme update.