Information and communication

While ISIC J covers broad communication services, only specific 'Qualifying Intellectual Property' (e.g., copyrighted software) and 'Headquarter Services' typically meet the 0% criteria. Telecommunications and general broadcasting are explicitly excluded from qualifying income under the standard Free Zone regime unless provided to related parties under specific headquartering mandates.

Audit Red Flag

Reclassifying non-qualifying 'IT Support Services' or 'Hardware Reselling' as 'Qualifying Software Development' to exploit the 0% rate.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.