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 Meydan a Qualifying Free Zone for 0% Corporate Tax?

Yes, Meydan 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 Meydan?

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

Meydan
Compliance Blueprint.

Forensic Node Active // Dubai

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

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

Strategic Overview

Meydan Free Zone is a digital-first jurisdiction optimized for e-commerce and professional freelancers. For 2026, the primary forensic hurdle is the 'Consumer Leakage' trap. Unlike B2B wholesale, selling digital services or physical goods directly to individuals (natural persons) on the UAE mainland is classified as 'Excluded Income.' Meydan entities must implement a real-time 'Revenue Sentry' to ensure these non-qualifying sales do not breach the 5% de-minimis threshold, which would trigger a 5-year disqualification from the 0% regime.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Officially recognized as a Qualified Free Zone (QFZ). Article 18 status for e-commerce is contingent on satisfying the 'Adequate Substance' test and maintaining audited financial statements by Meydan-approved auditors.

Compliance Roadmap

01
Revenue Sentry Implementation: Automated P&L segregation between 'Qualifying' (FZ/Export) and 'Non-Qualifying' (Mainland B2C) income
02
Statutory Audit Alignment: Ensuring annual audits are conducted by a Meydan-approved firm to preserve QFZP eligibility
03
5% Leakage Monitoring: Quarterly forensic reviews to prevent accidental breaches of the de-minimis revenue ceiling

Audit Hotspots

Selling goods to mainland individuals (B2C) without collecting 5% VAT or tracking the 5% CT threshold
Accidental 5-year disqualification (The 'Cliff Edge') following a minor de-minimis breach
Assuming 'Small Business Relief' (Art. 21) is perpetual—it is currently set to expire on 31 Dec 2026

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

Meydan

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 Meydan.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your Meydan structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker