Architectural and engineering activities and related technical consultancy

Architectural and engineering activities are classified as 'Professional Services' under the Corporate Tax framework. Income derived from Professional Services is explicitly categorized as an Excluded Activity regardless of the recipient's status (Free Zone or otherwise), unless it falls under the de minimis threshold. Forensic auditors will scrutinize time-sheets and project locations to ensure mainland-sourced professional fees are not being masked as 'Qualifying Income'.

Audit Red Flag

Attributing income from on-site mainland construction supervision or site inspections to the Free Zone entity to bypass the 9% rate.

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