Manufacture of measuring, testing, navigating and control equipment

ISIC 2651 falls under 'Manufacturing of goods or materials' as a Qualifying Activity. Forensic auditors will verify 'substantial transformation' of components into finished navigating/measuring instruments. If the entity claims 0% tax on income from embedded software, the auditor must bifurcate 'Qualifying IP' income from 'Manufacturing' income to ensure compliance with the Nexus Ratio for IP assets.

Audit Red Flag

Bundling of 'Excluded' income from post-sale maintenance, calibration services, or software licensing that exceeds the 5% or AED 5 million de minimis threshold.

Which UAE zones permit this activity?

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