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 DAFZA a Qualifying Free Zone for 0% Corporate Tax?

Yes, Dubai 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 DAFZA?

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

DAFZA
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

High-Velocity Logistics Node; Bonded-Warehouse Specialist.

Strategic Overview

DAFZA functions as a critical Designated Zone where forensic focus centers on high-value aviation and electronics trade. The primary compliance challenge involves 'Bonded Warehouse Movements'; if inventory data does not map with mathematical precision to Customs records, the entity risks immediate VAT leakage and Corporate Tax non-compliance during the 2026 enforcement cycle.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.As a Designated Zone, DAFZA allows for the movement of goods in a VAT-suspended state. However, 'Qualifying Income' for Corporate Tax purposes is strictly contingent on the nature of these movements and the physical storage protocols maintained within the zone.

Compliance Roadmap

01
Digital synchronization of Customs Codes with Federal Tax IDs to automate audit reporting
02
Real-time inventory movement logging to provide forensic proof of 'Qualifying Income' status
03
Regular internal reconciliation of airway bills against VAT and Corporate Tax ledgers

Audit Hotspots

Inventory discrepancies during unannounced physical FTA audits leading to tax reassessment
Mishandling of goods 'consumed' within the zone vs. those intended for re-export

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

DAFZA

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 DAFZA.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your DAFZA structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker