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 DKP a Qualifying Free Zone for 0% Corporate Tax?

Yes, Dubai Knowledge Park 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 DKP?

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

DKP
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

The Knowledge Hub; Specialized in 'Educational' vs. 'Commercial' Revenue Splits.

Strategic Overview

DKP is the UAE’s primary node for human capital development. For 2026, the forensic challenge is 'Service Characterization.' Under UAE VAT and Corporate Tax law, 'First-supply' education services (KHDA-approved) are often zero-rated or qualifying, but 'Executive Coaching' and 'Management Consulting' are typically standard-rated (5% VAT) and Non-Qualifying (9% CT). DKP entities must implement a forensic P&L split to ensure that commercial consulting revenue does not exceed the 5% de-minimis threshold and disqualify their entire 0% educational tax-base.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Service-based Free Zone. Article 18 QFZP status is contingent on proving that 'Core Income-Generating Activities' (CIGA)—the actual teaching or training—are physically localized within DKP-approved classrooms or administrative offices.

Compliance Roadmap

01
Curriculum-to-Tax Mapping: Documenting 'KHDA-approved' courses as 0% Qualifying Income vs. non-approved workshops as 9%
02
Trainer Residency Audit: Verifying that key trainers and curriculum developers are UAE residents to satisfy 'Main Management' and CIGA tests
03
VAT-to-CT Revenue Reconciliation: Cross-referencing 0% VAT tuition returns with Corporate Tax 'Qualifying Income' filings to ensure consistency

Audit Hotspots

Classifying 'Executive Coaching' or 'Corporate Consulting' as 0% 'Qualifying' education income
Inadequate substance documentation for 'Hybrid/Remote' training sessions rendered to mainland clients
Assuming all KHDA-licensed entities are automatically exempt from Corporate Tax without a QFZP substance audit

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

DKP

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 DKP.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your DKP structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker