Advertising and market research

Advertising and market research (ISIC 73) are not listed as Qualifying Activities. Under the framework of Ministerial Decision No. 229 of 2025, these are treated as Excluded Activities. If the revenue from these activities exceeds the de minimis threshold (5% of total revenue or AED 5 million), the entity loses its Qualifying Free Zone Person status for the relevant tax period.

Audit Red Flag

Re-characterization of advertising service fees as 'Headquarter Services' or 'Management Consultancy' to exploit Qualifying Activity status.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.