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.

Part I

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The New Era of UAE Compliance

Foundation

In Force

How to Align with the 2026 Digital Compliance Nexus

Register on EmaraTax

Ensure your entity is registered and your contact details match your Trade License.

Verify MoHRE & WPS Data

Cross-check that your payroll reflects your actual staff count to prove Substance.

Establish an Audit Trail

Implement a digital record-keeping system that stores data for the statutory 7-year period.

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1.1 Global Tax Transparency

The UAE is now a Tax-Regulated Jurisdiction, fully aligned with the OECD Pillar Two Global Minimum Tax initiatives.

▶Decree-Law 47 aligns UAE with BEPS standards.
▶Focus shifts to Forensic Financial Reporting.
▶Clear audit trails are now an international standing requirement.

1.2 Economic Substance & QFZP

0% tax rates in Free Zones are strictly contingent on achieving QFZP status and proving Economic Substance.

▶Core Income-Generating Activities (CIGA) must stay in-situ.
▶Physical office space and resident staff are mandatory.
▶Failure results in an automatic 9% liability.

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Statutory Clarifications (FAQ)

Q: What is the primary rate for UAE Corporate Tax in 2026?

A: The standard rate is 9% on taxable income exceeding AED 375,000. QFZPs may stay at 0% if they meet strict Substance requirements.

Q: How does the FTA verify Economic Substance?

A: The FTA uses the EmaraTax and MoHRE sync to cross-reference reported revenue against physical office space and full-time resident employees on your payroll.