Electricity, gas, steam and air conditioning supply

Activities under ISIC Code D are generally treated as Excluded Activities because they involve the provision of services to the domestic market or are regulated utilities. Under MD 229 of 2025, the supply of electricity and gas is viewed as a local consumption activity, failing the 'Qualifying Income' test for Free Zone Persons unless specifically carved out for inter-group distribution within a Designated Zone.

Audit Red Flag

Reclassification of utility supply revenue as 'Distribution of Goods' to attempt 0% tax rate eligibility under the Qualifying Activity framework.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.