Architectural and engineering activities; technical testing and analysis

2 activity groups

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 71 is not a standalone 'Qualifying Activity' under the UAE CT regime. Income derived from architectural and engineering services is only Qualifying Income if provided to a QFZP (the 'Service to QFZP' rule). If services are provided to Mainland persons or non-qualifying Free Zone entities, the income is Non-Qualifying and subject to the 5% de minimis threshold to maintain the 0% regime.

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Legal Reference

Ministerial Decision No. 265 of 2023, Article 2(1)(l) and Article 3(1)(a)

Audit Red Flag

Mischaracterizing site-specific engineering supervision performed on UAE Mainland as 'offshore' or 'back-office' support to avoid the 9% Mainland source income tax.

Browse activity groups

ISIC 711

Excluded · 9% taxable

Architectural and engineering activities and related technical consultancy

73 licensable activities

DZ required

ISIC 712

Excluded · 9% taxable

Technical testing and analysis

22 licensable activities

DZ required

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