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.

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Regional Jurisdiction // Dubai

The Dubai
Matrix.

Explore 22 sovereign jurisdictions in Dubai. Each node offers unique statutory advantages.

Not sure which Dubai zone fits?

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DAFZA

High-Velocity Logistics Node; Bonded-Warehouse Specialist.

Best For:Logistics, Aviation, and Electronics Trade

DIFC

Elite Financial Jurisdiction; The Gold Standard of Forensic Ease.

Best For:Fintech, Banking, and Global Corporate HQs

DIC

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

Best For:Software Development, Cloud Computing & SaaS

DSC

The Creative Hub; Specialized in IP 'Exploitation' & Grant Accounting.

Best For:Film, TV & Music Production

JAFZA

Industrial Powerhouse with Port-Integrated Audit Risks.

Best For:Global Logistics, Manufacturing, and Distribution

DWC

Strategic Aviation Hub; High-Substance Logistics Node.

Best For:Logistics, Aviation, and Last-Mile Tech

DMC

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

Best For:Digital Content, Advertising & Marketing

DKP

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

Best For:HR, Training & Vocational Education

DSP

The Scientific Sovereign; High-Stakes R&D and IP Localization.

Best For:Life Sciences, Energy & Environment

D3

The Creative Epicenter; Specialized in Service-to-Product Revenue Decoupling.

Best For:Design, Fashion & Creative Luxury

DPC

Industrial Design District; High-Substance Manufacturing Hub.

Best For:Printing, Packaging & Publishing

DOC

The Shared Services Hub; Focused on Article 34 'Arm’s Length' Benchmarking.

Best For:BPO, Call Centers & Shared Services

DIAC

The Academic Sovereign; The Intersection of Article 4 and Article 18.

Best For:Higher Education & Global Universities

DCC

The E-commerce Gateway; The 'Customs-to-Click' Forensic Trail.

Best For:E-commerce Logistics & Digital Trade

IFZA

High-Flexibility Startup Node; The 'Small Business Relief' Safe Harbor.

Best For:Small Business & Freelance Consultancies

GDP

The Precious Metals Node; Specialized in 'Reverse Charge' and Inventory CIGA.

Best For:Jewelry Manufacturing & Precious Metal Trade

DMCC

The Global Commodity Sovereign; High-Intensity Compliance Node.

Best For:Commodities, Crypto & Professional Services

DMC

The Sovereign Maritime Node; Specialized in Heavy Asset CIGA.

Best For:Ship Repair, Maritime Engineering & Yacht Mfg

DHCC

The Sovereign Health Node; Specialized Research & Clinical Hybrid.

Best For:Clinical Services & Healthcare Research

Meydan

High-Velocity Digital Node; The 'B2C Mainland' Compliance Frontier.

Best For:E-commerce, Digital Services, and Marketplace Traders

DWTC

The Global Trade Node; Specialized in 'Exported Service' Logic.

Best For:Events, Management & Global Trade Hubs

DSO

Medium-Substance Tech Node; High Risk of Community Tainting.

Best For:Technology Hardware and R&D

Mapping_Regional_Jurisdictions...