Television programming and broadcasting activities

Television programming and broadcasting (ISIC 6020) is not listed as a 'Qualifying Activity' under the exhaustive list provided in the executive regulations. Consequently, income derived from this activity is treated as taxable at 9% if it exceeds the De Minimis limit. Forensic focus is required on the 'embedded IP' component of broadcasting rights, which may be scrutinized under the Intellectual Property income rules for non-qualifying assets.

Audit Red Flag

Misclassification of advertising revenue from UAE mainland customers as 'Qualifying Income' under the 'Export of Services' category to bypass the 5% De Minimis threshold.

Which UAE zones permit this activity?

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