Building completion and finishing

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 433 involves physical intervention on immovable property. Under Ministerial Decision No. 229 of 2025, activities related to immovable property are categorized as Excluded Activities unless they pertain to Commercial Property located within a Free Zone and the transaction is with another Free Zone Person. Forensic auditors will scrutinize the 'Place of Performance' and the 'Nature of the Asset' to ensure construction-related income is not misclassified as 'Professional Services'.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(g)

Audit Red Flag

Artificial separation of 'Design' (Qualifying) from 'Finishing' (Excluded) within the same contract to shield income from the 9% rate.

Browse activity classes

ISIC 4330

Excluded · 9% taxable

Building completion and finishing

14 licensable activities

DZ required

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