Accounting, bookkeeping and auditing activities; tax consultancy

ISIC 6920 falls under 'Professional Services' which are explicitly listed as Excluded Activities. Income from these activities is subject to the 9% Corporate Tax rate if the revenue exceeds the de minimis threshold, regardless of whether the client is a Free Zone Person or a Non-Free Zone Person. Forensic scrutiny will focus on the 'Substance over Form' of intercompany service level agreements (SLAs).

Audit Red Flag

Recharacterizing professional service fees as 'Headquarter Services' or 'Administrative Support' to attempt to qualify for the 0% rate under Qualifying Activities.

Which UAE zones permit this activity?

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