Programming and broadcasting activities

Programming and broadcasting activities (ISIC 60) typically involve the exploitation of non-qualifying Intellectual Property (copyrights, trademarks, and distribution rights). Under the UAE Corporate Tax framework for Free Zone Persons, income derived from Intellectual Property is an Excluded Activity unless it meets the narrow definition of 'Qualifying Intellectual Property' (patents/software), which broadcasting rights generally do not satisfy.

Audit Red Flag

Misclassification of royalty income from content licensing as 'technical service fees' to bypass the Intellectual Property exclusion.

Not sure which activity applies to you?

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