Book publishing

Book publishing (ISIC 5811) primarily generates income from the exploitation of intellectual property (copyrights). Under the UAE Corporate Tax framework for Free Zone Persons, income from IP is considered 'Excluded Income' unless it meets the definition of 'Qualifying Intellectual Property' (typically limited to patents and copyrighted software). Literary works are generally excluded from the 0% regime, subjecting the income to the 9% rate if de minimis thresholds are exceeded.

Audit Red Flag

Recharacterization of royalty income from literary copyrights as 'consultancy' or 'service' fees to evade the 9% tax on non-qualifying IP income.

Which UAE zones permit this activity?

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