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 KEZAD a Qualifying Free Zone for 0% Corporate Tax?

Yes, Khalifa Economic Zones Abu Dhabi 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 KEZAD?

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

KEZAD
Compliance Blueprint.

Forensic Node Active // Abu Dhabi

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

The Industrial Backbone; Asset-Heavy Compliance Node.

Strategic Overview

KEZAD is a massive industrial ecosystem governed by AD Ports. For 2026, the primary forensic challenge is 'Physical Substance Validation.' Unlike service zones, KEZAD entities must prove that their 0% Qualifying Income is derived from genuine manufacturing CIGA. This involves mapping production output to utility consumption and fixed asset registries to ensure that mainland sales are not being improperly 'masked' as free zone exports.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Operates under the AD Ports regulatory umbrella. Article 18 QFZP status for industrial players is strictly contingent on the 'Nexus Approach'—ensuring that intellectual property and manufacturing processes are physically anchored within the zone.

Compliance Roadmap

01
Sovereign CAPEX Verification: Annual audit of fixed asset registries against production capacity
02
Utility-to-CIGA Mapping: Correlating DEWA/ADDC consumption with reported Core Income-Generating Activities
03
Strict Ring-Fencing: Forensic separation of Free Zone 'Qualifying' production from Mainland distribution revenue

Audit Hotspots

Claiming 0% tax on manufacturing sales delivered directly to mainland Abu Dhabi customers
Inadequate documentation for 'Customs-Exempt' raw material processing
Failing to meet the 'Small Business Relief' threshold if opting out of QFZP status

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

KEZAD

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 KEZAD.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your KEZAD structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker