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 UAQIZ a Qualifying Free Zone for 0% Corporate Tax?

Yes, Umm Al Quwain Industrial 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 UAQIZ?

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

UAQIZ
Compliance Blueprint.

Forensic Node Active // UAQ

Statutory DNA Mapping // v1.0.26

The Sovereign Verdict

The Construction Powerhouse; Specialized in 'Fixed Asset' Forensic Verification.

Strategic Overview

UAQIZ is a hub for heavy industry and construction logistics. For 2026, the forensic challenge is 'Physical Substance Mapping.' To claim the 0% rate on 'Manufacturing' or 'Distribution,' an entity must prove the physical location of its assets and labor. For companies that provide 'Construction Logistics,' the services performed on-site at a mainland construction project are typically non-qualifying (9%). A forensic separation of 'Manufacturing of Materials' (0%) vs. 'Installation/Services' (9%) is essential.

I. Statutory Basis

As a Qualifying Free Zone Person, this jurisdiction requires strict adherence to Core Income-Generating Activities.Qualified Free Zone jurisdiction. Article 18 QFZP status is strictly enforced via physical site audits of fixed assets and utility (FEWA) consumption logs to verify manufacturing reality.

Compliance Roadmap

01
Fixed Asset Verification: Annual audit of the manufacturing registry against physical equipment serial numbers on-site
02
Utility Consumption Mapping: Correlating water and electricity usage with production output as secondary CIGA proof
03
Revenue Decoupling: Separating 0% income from the 'Sale of Manufactured Goods' from 9% income from 'Mainland Service Contracts'

Audit Hotspots

Treating mainland construction/installation services as 'Qualifying' income simply because the head office is in UAQ
Inadequate substance for high-volume trading entities that lack physical warehouse space in the zone
Applying SBR (Small Business Relief) to a business that is part of a larger, mainland-integrated group

Sovereign Link Architecture

Jurisdictional Connectivity

Global Parent

15%

UAQIZ

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 UAQIZ.

Initiate Forensic Scan

Support

Expert Consultation

Discuss your UAQIZ structure with our senior forensic partners.

Semantic Topic Cluster

Lexicon

QFZP Status

Lexicon

CIGA Audit

Briefing

2026 Readiness

Tool

License Checker