Wired telecommunications activities

Wired telecommunications (ISIC 6110) is categorized as an Excluded Activity under the updated 2025 framework to prevent tax base erosion and maintain competitive neutrality with mainland incumbents. Income from these activities is generally subject to the 9% Corporate Tax rate, even if conducted by a Qualifying Free Zone Person, as it is deemed to have a domestic market nexus.

Audit Red Flag

Misclassification of 'Mainland' retail subscriber revenue as 'Free Zone' B2B wholesale revenue to attempt 0% rate application.

Which UAE zones permit this activity?

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