Manufacture of builders' carpentry and joinery

Manufacturing of goods is a Qualifying Activity. However, ISIC 1622 often involves bespoke joinery. The FTA will scrutinize the 'factory-gate' price versus 'delivered and installed' price. Income derived from installation (Mainland) is generally Excluded Income unless it meets the 5% de minimis threshold or is strictly ancillary to the manufacturing contract.

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Bundling of on-site installation and fit-out services at mainland construction sites into the manufacturing invoice, which may re-characterize the income as non-qualifying 'Construction Services'.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.