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 JAFZA a Qualifying Free Zone for 0% Corporate Tax?

Yes, Jebel Ali Free Zone 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 JAFZA?

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

JAFZA
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

Industrial Powerhouse with Port-Integrated Audit Risks.

Strategic Overview

As the UAE’s oldest and most established Qualifying Free Zone Person (QFZP) node, JAFZA requires a forensic reconciliation between Customs-bonded movements and ERP Tax data. The direct integration with Jebel Ali Port means the Federal Tax Authority (FTA) utilizes customs exit/entry bills as primary evidence during audits. Discrepancies between physical stock and digital records are the #1 trigger for intense audit friction.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Governed by strict Article 18 protocols, JAFZA's status as a Designated Zone for VAT purposes adds an additional layer of complexity to Corporate Tax 'Qualifying Income' mapping.

Compliance Roadmap

01
Monthly Customs-to-ERP data reconciliation to ensure zero-discrepancy for FTA review
02
Rigorous Designated Zone physical inventory audits to validate 'Qualifying' goods movement
03
Transfer Pricing (Art. 34) Defense File implementation for all cross-border and inter-group trade

Audit Hotspots

Stock discrepancies identified during unannounced physical FTA site visits
Inadequate documentation for goods 'deemed' to have entered the mainland

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

JAFZA

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 JAFZA.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your JAFZA structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker