Repair of transport equipment, except motor vehicles

Under Ministerial Decision No. 229 of 2025, the repair of ships and aircraft is classified under 'Manufacturing or processing of goods or materials' or 'Ownership, management and operation of Ships'. To maintain 0% status, the activity must not involve 'Retail' to end-consumers (natural persons) and must satisfy the de minimis test for any ancillary mainland income.

Audit Red Flag

Revenue bifurcation failure where 'spare parts' are invoiced separately from the 'repair service' to mainland customers, potentially triggering Excluded Income.

Which UAE zones permit this activity?

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