Free zone risk matrix.
The definitive 2026 index of UAE jurisdictions — mapping Article 18 substance requirements and audit vulnerability.
Audit Cycle
2026.Q1
Sources
Checked against the authorities
Interactive Schematic
Jurisdictional Element Map
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.