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 GDP a Qualifying Free Zone for 0% Corporate Tax?

Yes, Gold and Diamond 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 GDP?

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

GDP
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

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

Strategic Overview

GDP is a specialized precinct for the jewelry industry. For 2026, the primary forensic challenge is 'Inventory-to-Tax Reconciliation.' The precious metals sector is under intense scrutiny for both Corporate Tax and AML. Entities must prove that their 'Qualifying Income' is derived from genuine 'Manufacturing' (creating jewelry) or 'Wholesale' trade, rather than mainland retail sales which are taxable at 9%.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Specific Precinct status within Dubai. Qualifying Income is verified via 'Manufacturing' CIGA and compliance with the RCM (Reverse Charge Mechanism) for gold and precious metals.

Compliance Roadmap

01
Physical Inventory Audit: Conducting quarterly 'Gold-Weight' audits to reconcile physical stock with the tax ledger
02
RCM Compliance Sync: Ensuring the Reverse Charge Mechanism is correctly applied to all B2B precious metal transactions
03
Manufacturing Substance File: Maintaining a log of workshop hours and technical labor localized within the GDP unit

Audit Hotspots

Mishandling 'Scrap-Gold' or 'Repair' income tax classifications (often non-qualifying)
Co-mingling retail showroom sales to tourists with global wholesale exports
Failure to link AML 'High-Risk' flags with Corporate Tax substance requirements

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

GDP

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 GDP.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your GDP structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker