Radio broadcasting

ISIC Code 601 (Radio broadcasting) is not categorized as a 'Qualifying Activity' under the Free Zone Corporate Tax regime. Consequently, income derived from broadcasting services, particularly when consumed within the UAE or targeting the local market, is treated as Non-Qualifying Income. Forensic focus should be on the 'De Minimis' threshold calculation to ensure non-qualifying revenue does not exceed 5% of total revenue or AED 5 million.

Audit Red Flag

Misclassification of domestic advertising revenue from Mainland UAE clients as 'Qualifying Income' or 'Export Services' to bypass the 9% rate.

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