Management consultancy activities

Under the UAE Corporate Tax framework, 'Consultancy and Advisory services' are explicitly listed as Excluded Activities. While ISIC 7020 covers a broad range of activities, for CT purposes, if these services are provided to any person other than a Free Zone Person, or if they do not meet the strict definition of 'Headquarter Services' under Article 2, the income is non-qualifying. Forensic focus is on the 'De Minimis' threshold; if non-qualifying revenue exceeds 5% of total revenue or AED 5 million, the entity loses its Qualifying Free Zone Person status entirely.

Audit Red Flag

Re-characterizing general management consultancy (Excluded) as 'Headquarter Services' (Qualifying) to related parties without meeting the 'central management and control' substance criteria.

Which UAE zones permit this activity?

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