Radio broadcasting

ISIC 6010 is not listed as a Qualifying Activity under Article 2 of Ministerial Decision No. 229 of 2025. As it is not an enumerated activity, income derived from radio broadcasting is considered Non-Qualifying Income, subject to the 9% Corporate Tax rate unless it falls within the de minimis threshold defined in Article 4.

Audit Red Flag

Reclassifying advertising airtime revenue as 'Qualifying Intellectual Property' income to attempt 0% rate eligibility.

Which UAE zones permit this activity?

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