Free zone risk matrix.
The definitive 2026 index of UAE jurisdictions — mapping Article 18 substance requirements and audit vulnerability.
Audit Cycle
2026.Q1
Sovereign Status
Statutory Verified
Interactive Schematic
Jurisdictional Element Map
0% Tax Eligible Node
Dubai
Abu Dhabi
Sharjah
RAK
Fujairah
Ajman
UAQ
Designated Zones (DZ)
In 2026, being in a Designated Zone is the primary requirement for VAT-free goods movement. However, for Corporate Tax, DZ status is just one factor.
The 5% De Minimis Trap
The 5% De Minimis rule allows a tiny threshold of non-qualifying revenue before your entire entity is taxed at 9%.
2026 Audit Forecast
The FTA is increasingly using desk audits. Jurisdictions with a low forensic ease score are being targeted for physical substance verification.