Legal activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE Corporate Tax framework, professional services including legal activities (ISIC 6910) are categorized as Excluded Activities. Income derived from these services is subject to the 9% Corporate Tax rate if provided to Mainland persons or if the de minimis threshold is exceeded, as they do not constitute 'Qualifying Activities' for the 0% regime.

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Legal Reference

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

Audit Red Flag

Misclassification of legal advisory fees as 'Headquarter Services' or 'Management Services' to bypass the Excluded Activity status.

6 licensable activities under this classification

Intellectual Property Registration AgentExternal approval required

Judicial Experience Houses ServicesExternal approval required

Lawyers & AdvocatesExternal approval required

Legal ConsultantsExternal approval required

Patent & Industrial Property AgentExternal approval required

Trade Marks Registration AgentExternal approval required

From AED 750 (Abu Dhabi)

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