Accommodation

Accommodation (ISIC 55) is classified as the exploitation of immovable property. Under the UAE CT framework for Free Zones, income from immovable property—specifically residential or hospitality-related—is treated as Excluded Income regardless of the counterparty's status, subjecting it to the standard 9% rate.

Audit Red Flag

Artificial fragmentation of 'management fees' from 'room revenue' to shift income from Excluded to Qualifying status.

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