Treatment and disposal of hazardous waste

ISIC 3822 qualifies as 'Processing of goods or materials' under the Qualifying Activity framework. However, income derived from Mainland UAE waste generators is treated as Non-Qualifying Income unless the waste is physically moved to a Designated Zone for processing and the 'De Minimis' threshold is not breached. Forensic auditors will scrutinize the 'Waste Manifest' chain of custody to determine the geographic source of revenue.

Audit Red Flag

Reclassification of 'Mainland-sourced waste' disposal fees as 'Free Zone services' to bypass the 9% tax on domestic source income.

Which UAE zones permit this activity?

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