What are the UAE Corporate Tax record-keeping requirements for 2026?

Under Federal Decree-Law No. 47 and Article 52 of the Tax Procedures Law, taxable persons must maintain records for 7 years. Arakan Protocol ensures these records remain in-situ within the UAE digital perimeter to satisfy data residency mandates.

How does Pillar Two affect multinational groups in the UAE?

Pillar Two introduces a 15% global minimum tax for MNE groups with revenues exceeding EUR 750 million. Arakan provides automated GloBE substantiation and jurisdictional nexus mapping to manage top-up tax liabilities.

What is the 0% Qualifying Free Zone Person (QFZP) status?

A QFZP is a Free Zone entity that maintains adequate substance in the UAE and derives Qualifying Income. Failure to demonstrate Core Income Generating Activities (CIGA) can result in a retroactive 9% tax liability.

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System DNA Synchronized

Initializing Ledger...

ID: 00000000 // Vault Protocol

Compliance

0% Readiness

Exposure Detected

Jurisdiction

Mainland

Standard Regime

Article 18 Status

NON-QUALIFYING

Real-time Assessment

Index

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Node 1

Part II

Registry Key: MOHRE-COMP

Employment & MoHRE Compliance

Advanced

Mandatory

How to Ensure WPS 2.0 Compliance

Register with an Authorized SIF File Provider

Coordinate with your bank to ensure Salary Information Files (SIF) match the required digital format.

Validate Salary Breakdown

Ensure the SIF file clearly distinguishes between Basic Salary and allowances.

Execute Transfer Before the 15th

Initiate transfers at least 3-5 days before the deadline to account for bank processing.

Shield Verified: MOHRE-COMP

WPS 2.0 Monitoring

The Wage Protection System (WPS) is the digital backbone for labor compliance, monitoring salary timelines in real-time.

▶Salaries must be paid within 15 days of the due date.
▶Missing deadlines triggers an automated System Block on all visas.
▶SIF files must strictly separate Basic Salary from Allowances.

Statutory Reference

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Statutory Clarifications (FAQ)

Q: What happens if I miss a WPS salary deadline?

A: If salaries are not paid within 15 days, MoHRE triggers an automated System Block, preventing visa renewals and new permits.

Q: Are unlimited contracts still valid in 2026?

A: No. Under Decree-Law No. 33, all employees must be transitioned to standardized fixed-term contracts.

Current Focus

Employment & MoHRE Compliance

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Governance (AML & UBO)