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 DHCC a Qualifying Free Zone for 0% Corporate Tax?

Yes, Dubai Healthcare City 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 DHCC?

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

DHCC
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

The Sovereign Health Node; Specialized Research & Clinical Hybrid.

Strategic Overview

DHCC is a dual-layered jurisdiction. For 2026, the primary forensic challenge is 'Revenue Characterization.' While DHCC is a Free Zone, standard clinical fees (patient care) derived from mainland residents are typically Non-Qualifying Income (9%). However, income from 'Healthcare Research and Development' or services provided to other Free Zone Persons can qualify for 0%. Entities must implement a forensic P&L split to prevent clinical 'leakage' from disqualifying their entire 0% research tax-base.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Operates under the DHCC Authority (DHCCA). Article 18 QFZP status is strictly applied to research-based 'Qualifying Activities.' Clinical operations must monitor the 5% de-minimis threshold with mathematical precision.

Compliance Roadmap

01
Revenue Characterization Audit: Forensic segregation of clinical service fees (9%) from research/laboratory R&D (0%)
02
Laboratory CIGA Verification: Documenting that high-value diagnostic and research activities are physically performed within the DHCC perimeter
03
R&D Tax Credit Mapping: Aligning eligible research expenditure with the new 2026 UAE R&D tax incentives to maximize refundable credits

Audit Hotspots

Assuming all 'Medical License' fees are automatically Qualifying Income
Inadequate substance documentation for 'Tele-Health' services rendered to mainland patients
Failing to track laboratory consumables as part of the CIGA expenditure audit

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

DHCC

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 DHCC.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your DHCC structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker