Legal and accounting activities

2 activity groups

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE Corporate Tax regime for Free Zone Persons, legal and accounting activities are explicitly categorized as Excluded Activities. Income derived from these services is taxed at 9% unless it falls under the de minimis threshold or is provided to other Free Zone Persons in a non-excluded capacity, though the latter is strictly scrutinized for substance.

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Legal Reference

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

Audit Red Flag

Misclassification of professional service fees as 'Headquarter Services' or 'Management Services' to circumvent the Excluded Activity status of ISIC 69.

Browse activity groups

ISIC 691

Excluded · 9% taxable

Legal activities

6 licensable activities

DZ required

ISIC 692

Excluded · 9% taxable

Accounting, bookkeeping and auditing activities; tax consultancy

9 licensable activities

DZ required

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