Technical testing and analysis

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 712 is not categorized as a 'Qualifying Activity' under the Free Zone Corporate Tax regime. Income derived from technical testing and analysis is treated as Non-Qualifying Income. If such income exceeds the de minimis threshold (lower of 5% of total revenue or AED 5,000,000), the entity risks losing its Qualifying Free Zone Person status for the relevant tax period.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2 and Article 3

Audit Red Flag

Artificial fragmentation of service contracts to mask testing fees as 'Consultancy' or 'R&D' to exploit the 0% regime.

Browse activity classes

ISIC 7120

Mixed · depends on counterparty

Technical testing and analysis

22 licensable activities

DZ required

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