Sewerage

ISIC 3700 covers the operation of sewer systems and treatment facilities. Under MD 229 of 2025, income is Qualifying only if the activity is strictly defined as 'Processing of Waste' and the customer is a FZ Person. If the service is provided to the Mainland or involves 'Distribution of Water' (often bundled), it triggers Excluded Activity status under the utility provision clauses.

Audit Red Flag

Misclassification of 'Utility Distribution to Mainland' as 'Waste Processing' to illicitly claim the 0% rate on income derived from mainland customers.

Which UAE zones permit this activity?

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