Real estate activities on a fee or contract basis

Under the UAE Corporate Tax framework, activities related to immovable property are strictly regulated. ISIC 6820 covers brokerage and management which are typically deemed 'Excluded Activities' when the underlying property is residential or located outside the Free Zone. Even for commercial property, fee-based services often fail the 'Qualifying Income' test if the counterparty is a Mainland person or a natural person, triggering the 9% rate on all associated income.

Audit Red Flag

Recharacterization of brokerage commissions or property management fees as 'Management Consultancy' or 'Administrative Services' to bypass the Excluded Activity classification.

Which UAE zones permit this activity?

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