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 SRTIP a Qualifying Free Zone for 0% Corporate Tax?

Yes, Sharjah Research Technology & Innovation 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 SRTIP?

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

SRTIP
Compliance Blueprint.

Forensic Node Active // Sharjah

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

The Innovation Node; Specialized in IP Asset Registry & Nexus Ratio Audits.

Strategic Overview

SRTIP is Sharjah's primary hub for the knowledge economy. For 2026, the forensic challenge is the 'R&D Nexus Approach.' Under Ministerial Decision 229, income from patents and software is only 0% if the R&D was localized. SRTIP entities must move beyond basic accounting to an 'IP Asset Registry' model, where every dirham of profit is mathematically linked to specific research activities performed within the Park.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Focus on IP and Technology 'Qualifying Activity' under MD 229. Compliance is driven by the alignment of innovation grants with the UAE Federal Tax framework to prevent 'Double-Dipping' or misclassification of revenue.

Compliance Roadmap

01
R&D Expense Tracking: Implementing a ledger that separates 'Qualifying R&D' costs (coding, testing) from standard administrative OPEX
02
IP Asset Registry: Creating a forensic file for each patent or software copyright that tracks its development lifecycle in SRTIP
03
Grant-to-Tax Reconciliation: Ensuring government innovation grants are not inadvertently included in the 'Qualifying Income' pool

Audit Hotspots

Confusing 'Innovation Grants' or university subsidies with commercial taxable revenue
Treating generic IT consulting as 'High-Value R&D' Qualifying Income
Failure to localize the 'Place of Effective Management' for remote-first tech startups

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

SRTIP

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 SRTIP.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your SRTIP structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker