Steam and air conditioning supply

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 353 involves the distribution of energy (thermal). Under the UAE CT framework, the distribution of energy is generally an Excluded Activity. Forensic audit focuses on the 'De Minimis' threshold; if revenue from this activity exceeds 5% of total revenue or AED 5 million, the entity loses its Qualifying Free Zone Person status entirely.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 2(f)

Audit Red Flag

Treatment of 'District Cooling' charges as Qualifying Income when the end-user is a Mainland branch or a non-Free Zone Person.

Browse activity classes

ISIC 3530

Excluded · 9% taxable

Steam and air conditioning supply

2 licensable activities

DZ required

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