Sound recording and music publishing activities

ISIC 5920 pertains to the exploitation of artistic copyrights. Under the UAE Corporate Tax regime, 'Qualifying Intellectual Property' is restricted to Patents, Functional Equivalents, and Copyrighted Software. Artistic works, including sound recordings and musical compositions, are specifically excluded from the 0% preferential rate for Free Zone Persons, making this income taxable at 9% unless it falls within the de minimis threshold.

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Misclassification of royalty income as 'service fees' or 'distribution income' to circumvent the exclusion of artistic copyrights from Qualifying IP definitions.

Which UAE zones permit this activity?

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