Electrical installation (ISIC 4321) is inherently linked to immovable property. Under the UAE CT framework, income derived from services rendered in relation to immovable property located outside a Free Zone (Mainland) is treated as Excluded Income, regardless of whether the provider is a Qualifying Free Zone Person. Forensic focus will be on the 'situs' of the installation projects.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g) and Article 5
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Income reclassification as 'Income from Immovable Property' under Article 5, specifically when installation occurs on UAE Mainland sites.
10 licensable activities under this classification