Scenario: Dual-License Complexity
Navigating tax substance for entities operating with both Free Zone and Mainland permits.
Feb 18, 2026
10 min read
Arakan Statutory Team
The Setup
"A tech firm holds a DCCA license but also a Dubai Economy (DET) permit for mainland consulting."
The Forensic Friction
The FTA views dual-licensed entities with high scrutiny regarding Shared Resources. If the same office and staff are used for both licenses without 'Forensic Time-Tracking,' the FTA may disqualify the 0% portion of the business.
⚠️ CRITICAL: Inadequate substance for the Free Zone license can lead to a 9% tax rate applied to the consolidated global revenue of the firm.