Waste collection

Waste collection is primarily a service-based activity performed within the UAE mainland or local zones. Under the 2025 framework, it does not meet the criteria for 'Qualifying Activities' unless it is an ancillary component of a manufacturing or transformation process. Revenue derived from ISIC 381 is treated as Non-Qualifying Income, subject to the 5% De Minimis rule; exceeding this threshold jeopardizes the Qualifying Free Zone Person status for the entire entity.

Audit Red Flag

Misclassification of 'Waste Collection' (Excluded) as 'Processing of Waste' (Qualifying) to exploit the 0% rate on service-based revenue.

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