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 DIC a Qualifying Free Zone for 0% Corporate Tax?

Yes, Dubai Internet 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 DIC?

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

DIC
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

Global Tech Powerhouse; The Epicenter of 'Qualifying IP' Audits.

Strategic Overview

Dubai Internet City is the MENA region's premier technology hub. For 2026, the primary forensic challenge is the 'Modified Nexus Approach' for Intellectual Property. Under Decree-Law 47, only income derived from 'Qualifying IP' (patents, copyrighted software) can claim the 0% rate, and this is mathematically linked to the R&D expenditure incurred locally. SaaS companies must perform a forensic revenue split to separate 'Qualifying IP Income' from standard 'Service/Consulting Income,' which is taxable at 9%.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.DIC is a Non-Designated Zone. QFZP status is strictly applied to 'Qualifying Intellectual Property' and authorized 'Headquarter Services.' Compliance requires a granular R&D ledger to satisfy OECD-aligned tax standards.

Compliance Roadmap

01
Forensic R&D Logging: Establishing a localized ledger of software development costs to satisfy the Nexus Ratio
02
Revenue Decoupling: Implementing a billing structure that separates software licensing (0%) from implementation/consulting (9%)
03
CIGA Localization: Documenting that the 'Core Income-Generating Activities' (coding, architecture) occur physically within the DIC perimeter

Audit Hotspots

Treating hardware resale or standard IT support as 'Qualifying' tech income
Failing to localize R&D, leading to a Nexus Ratio of 0 and a resulting 9% tax on all IP profits
Inadequate documentation of 'Copyrighted Software' status for SaaS platforms

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

DIC

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 DIC.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your DIC structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker