Legal activities

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Legal activities (ISIC 691) are explicitly categorized as 'Excluded Activities' under the UAE Corporate Tax framework for Free Zone Persons. Income derived from legal services is subject to the 9% Corporate Tax rate when transacted with Mainland persons or other Free Zone persons (unless the De Minimis requirements are met). Forensic focus is on the 'Core Income Generating Activities' (CIGA) being performed by qualified legal professionals residing in the UAE.

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Legal Reference

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

Audit Red Flag

Misclassification of legal fees as 'Headquarter Services' or 'Management Services' to exploit the 0% Qualifying Income rate for intra-group transactions.

Browse activity classes

ISIC 6910

Excluded · 9% taxable

Legal activities

6 licensable activities

DZ required

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