Other accommodation

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under the framework updated by MD 229 of 2025, ISIC 559 activities are generally categorized as 'Non-Commercial Immovable Property' when the primary use is residential or long-term lodging. Income derived from Non-Commercial Immovable Property is treated as Excluded Income for Qualifying Free Zone Persons, subjecting it to the standard 9% rate if it exceeds the de minimis threshold.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 4(b)

Audit Red Flag

Reclassifying residential-nature worker hostels or student dormitories as 'Commercial Immovable Property' to exploit the 0% rate on income from non-Free Zone persons.

Browse activity classes

ISIC 5590

Excluded · 9% taxable

Other accommodation

0 licensable activities

DZ required

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