Other information service activities n.e.c.

ISIC 6399 is a residual category. Under MD 229 of 2025, income is Qualifying only if it constitutes 'Data Hosting' or 'Software Provision' under Article 2. If the activity involves bespoke data analysis or human-led information synthesis, the FTA will recharacterize it as 'Professional Services' under Article 3, rendering it Excluded Income.

Audit Red Flag

Misclassification of 'Consultancy Services' (Excluded) as 'Information Services' (Qualifying) to exploit the FZP-to-FZP 0% rate.

Which UAE zones permit this activity?

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