Construction of buildings

1 activity class

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Construction is classified as a service related to immovable property. Income is Qualifying only if the property is located within a Free Zone. Revenue from mainland sites is treated as taxable at 9% regardless of the entity's Free Zone status, requiring strict segmental accounting and cost-allocation between sites.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3 Clause 1(f) and Article 5

Audit Red Flag

Attributing head-office Free Zone status to income derived from construction sites located on UAE Mainland

Browse activity classes

ISIC 4100

Excluded · 9% taxable

Construction of buildings

6 licensable activities

DZ required

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