Other information service activities

ISIC 639 is a residual category covering news agencies and web portals. Under the framework of Ministerial Decision No. 229 of 2025, these activities are generally treated as Excluded Activities unless they are provided solely to other Free Zone Persons (Qualifying Income) or constitute 'Headquarter Services'. The FTA will scrutinize the 'Other' nature of these services to ensure they are not disguised consulting or brokerage services.

Audit Red Flag

Re-characterizing 'Information Services' (ISIC 639) as 'Software Development' (ISIC 620) to illicitly claim Qualifying Intellectual Property (IP) benefits under the 0% regime.

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