Construction of other civil engineering projects

1 activity class

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Civil engineering (ISIC 429) involves immovable property. Under Ministerial Decision No. 229 of 2025, income from immovable property is only Qualifying Income if the property is located in a Free Zone and the transaction is with a Free Zone Person. If the project is located in the Mainland, it is treated as Excluded Income regardless of the entity's status.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Mainland' infrastructure projects as 'Free Zone' projects by using a Free Zone billing address while the civil engineering works are physically performed in a non-qualifying territory.

Browse activity classes

ISIC 4290

Excluded · 9% taxable

Construction of other civil engineering projects

7 licensable activities

DZ required

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