Plumbing, heat and air-conditioning installation

ISIC 4322 involves activities directly linked to immovable property. Under Ministerial Decision No. 229 of 2025, income from services related to immovable property (installation of plumbing, heating, and cooling systems) is generally treated as Excluded Income if the property is located in the Mainland or if the service is provided to non-Free Zone Persons, potentially disqualifying the QFZP status if de minimis thresholds are breached.

Audit Red Flag

Incorrectly categorizing HVAC installation as 'Manufacturing' or 'Maintenance of Equipment' to bypass the immovable property exclusion.

Which UAE zones permit this activity?

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