Motion picture, video and television programme distribution activities

While 'Distribution of goods or materials' is a Qualifying Activity, ISIC 5913 often involves licensing of copyrights. Under Ministerial Decision No. 229 of 2025, income from Intellectual Property is excluded from the 0% rate unless it meets the 'Qualifying Intellectual Property' definition. Forensic audit will focus on the substance of contracts to determine if the revenue is a service fee or a royalty.

Audit Red Flag

Misclassification of royalty income from intellectual property (IP) as 'distribution service income' to bypass the exclusion of non-qualifying IP under the 0% regime.

Which UAE zones permit this activity?

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