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.

Is ADAFZ a Qualifying Free Zone for 0% Corporate Tax?

Yes, Abu Dhabi Airport Free Zone is a jurisdiction where entities can qualify for a 0% rate under Decree-Law 47, provided they maintain adequate substance and meet CIGA requirements. Arakan AI automates this forensic audit.

What are the CIGA requirements for ADAFZ?

Core Income-Generating Activities in ADAFZ must be performed within the zone, involving adequate assets and qualified employees. Arakan Forensic maps these statutory requirements against your actual operations.

ADAFZ
Compliance Blueprint.

Forensic Node Active // Abu Dhabi

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

High-Substance Aviation Node; The 'Airway Bill' Forensic Frontier.

Strategic Overview

ADAFZ is a high-security, high-substance Designated Zone integrated with Zayed International Airport. For 2026, compliance is built on 'Data Integrity.' The Federal Tax Authority (FTA) utilizes direct customs integration to verify trade volume. Any mismatch between an Airway Bill, a Customs Exit/Entry declaration, and a Corporate Tax ledger is flagged as an immediate audit trigger. Logistics firms must maintain a 'Zero-Gap' digital trail to preserve their QFZP status.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Strict Article 18 logistics logic. As a Designated Zone, it is zero-rated for the export of goods, provided the entity maintains a rigorous Customs Bonded Zone audit trail and satisfies the high-substance physical asset test.

Compliance Roadmap

01
Digital Airway Bill Reconciliation: Implementing automated 'Tri-Match' between Airway Bills, Customs Declarations, and ERP revenue data
02
Customs Bonded Zone Audit: Conducting quarterly physical inventory counts to verify data reported to the ADAFZ Port Authority
03
Aviation Service Mapping: Separating 'Qualifying' aircraft maintenance (MRO) income from 'Non-Qualifying' ground services to mainland carriers

Audit Hotspots

Mismatched cargo weight or value in customs declarations versus internal tax records
Failing to document 'Temporary Admission' for high-value aviation components under repair
Co-mingling airport retail revenue with global cargo logistics profit pools

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

ADAFZ

Live Node

Dubai Mainland

Forensic Brief

Qualifying Income requires physical CIGA within the zone boundaries. Article 18 mapping is mandatory to maintain 0% status.

Statutory Audit

Full forensic substantiation for ADAFZ.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your ADAFZ structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker