Collection of non-hazardous waste

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Waste collection is categorized as a service activity. Under Ministerial Decision No. 229 of 2025, income is only 'Qualifying' if the service is provided to a Qualifying Free Zone Person. Revenue from Mainland entities or individuals is 'Excluded Income' and subject to the 9% rate if it exceeds the de minimis threshold.

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Legal Reference

Article 3, Clause 1(i) and Article 3, Clause 3 of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of 'Mainland-sourced' waste collection fees as 'Qualifying Income' by failing to segregate revenue derived from Mainland commercial contracts.

4 licensable activities under this classification

Construction & Demolition waste collection & Transportation ServicesExternal approval required

Garbage Disposal ServicesExternal approval required

Organic Waste Collecting ServicesExternal approval required

Sea & Shore Cleaning ServicesExternal approval required

From AED 1,250 (Abu Dhabi)

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