Advertising

Under Ministerial Decision No. 229 of 2025, advertising (ISIC 731) is classified as a service-based activity. It does not fall under the 'Qualifying Activities' list and is explicitly treated as an 'Excluded Activity' when provided to non-Free Zone persons or as a general commercial service. Income derived from this activity is subject to the standard 9% Corporate Tax rate if it exceeds the de minimis threshold.

Audit Red Flag

Re-characterizing advertising agency fees as 'Headquarter Services' or 'Management Services' to exploit the 0% Qualifying Activity rate.

Not sure which activity applies to you?

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