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 RAKEZ a Qualifying Free Zone for 0% Corporate Tax?

Yes, Ras Al Khaimah Economic 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 RAKEZ?

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

RAKEZ
Compliance Blueprint.

Forensic Node Active // RAK

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

High-Volume Diversified Node; The Inter-Emirate Nexus Specialist.

Strategic Overview

RAKEZ is one of the UAE’s largest economic zones, housing a vast array of General Trading and Industrial SMEs. For 2026, the primary forensic challenge is 'Nexus Mapping.' Because RAKEZ entities frequently trade across emirate borders (Dubai, Sharjah, Abu Dhabi), the Federal Tax Authority (FTA) is heavily scrutinizing the 'Source of Income.' If a RAKEZ trader is effectively operating from a Dubai-based warehouse without proper statutory registration, they risk losing their 0% QFZP status.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.A diverse jurisdiction where Article 18 QFZP status requires annual audited Financial Statements. High audit focus is placed on the 'Qualifying Income' derived from wholesale distribution and industrial manufacturing.

Compliance Roadmap

01
Annual Statutory Audit: Mandatory filing of IFRS-compliant audited accounts to maintain 0% standing
02
Inter-Emirate Nexus Mapping: Implementing a forensic billing-address verification system for all UAE-wide sales
03
Article 34 Defense File: Maintaining a Transfer Pricing Master File for inter-group SME trade

Audit Hotspots

Missing the mandatory 9-month Corporate Tax registration deadline (Triggering a fixed AED 10,000 penalty)
Inadequate documentation of the physical 'Place of Management' within Ras Al Khaimah
Co-mingling personal and corporate logistics costs for inter-emirate transport

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

RAKEZ

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 RAKEZ.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your RAKEZ structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker