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 DMC a Qualifying Free Zone for 0% Corporate Tax?

Yes, Dubai Media 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 DMC?

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

DMC
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

Creative Powerhouse; High Sensitivity to 'Mainland Service' Reclassification.

Strategic Overview

Dubai Media City is the region's leading hub for the creative economy. For 2026, the primary forensic hurdle is the 'Service Nexus.' Unlike goods-based trading, marketing and advertising services rendered to persons on the UAE mainland are often classified as 'Non-Qualifying Income.' DMC agencies must maintain a forensic split in their P&L to ensure that domestic service revenue does not bleed into and 'taint' the 0% Qualifying Income derived from foreign exports or other Free Zone persons.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.DMC is a Non-Designated Zone. Article 18 QFZP status is strictly monitored for local physical CIGA. Compliance requires a granular audit trail to prove that the 'Core Income-Generating Activities' (creative direction, campaign management) are physically anchored within the zone.

Compliance Roadmap

01
Revenue Source Mapping: Implementing a forensic P&L split between 'Qualifying' (FZ/Export) and 'Non-Qualifying' (Mainland) service income
02
Statutory Employee File: Maintaining a 2026-compliant log of local employees and their physical workspace utilization to justify substance
03
CIGA Documentation: Establishing an audit trail for creative and strategic services to prevent 'Ghost Management' challenges

Audit Hotspots

Undocumented remote work by key creative staff without a documented office nexus
Failing to charge a 9% tax on marketing services rendered to mainland UAE clients
Treating 'Influencer Management' fees as qualifying income without specialized legal wrappers

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

DMC

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 DMC.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your DMC structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker