Real estate activities with own or leased property

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE Corporate Tax framework, income derived from 'Immovable Property' is generally treated as Excluded Income for Qualifying Free Zone Persons to prevent tax base erosion and maintain parity with mainland entities. Forensic scrutiny focuses on the distinction between transactions with 'Non-Free Zone Persons' and 'Free Zone Persons' regarding commercial vs. residential assets.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Artificial characterization of residential property income as commercial property income to attempt 0% rate eligibility

Browse activity classes

ISIC 6810

Excluded · 9% taxable

Real estate activities with own or leased property

8 licensable activities

DZ required

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