Service activities related to printing

ISIC 1812 covers prepress, binding, and plate-making. Under the framework of Ministerial Decision No. 229 of 2025, these are treated as 'General Commercial Services' rather than 'Qualifying Activities' unless the recipient is a Qualifying Free Zone Person. If the services are provided to Mainland entities or natural persons, the income fails the Qualifying Income test and is subject to the 9% Corporate Tax rate, subject to de minimis requirements.

Audit Red Flag

Misclassification of 'Service activities related to printing' (ancillary) as 'Manufacturing of goods' (primary) to circumvent the 9% rate on Mainland-sourced service income.

Which UAE zones permit this activity?

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