Advertising

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Advertising services under ISIC 7310 are not defined as Qualifying Activities. Revenue generated from advertising is treated as Non-Qualifying Income. If such income exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity loses its Qualifying Free Zone Person status and is subject to the 9% corporate tax rate on all taxable income.

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Legal Reference

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

Audit Red Flag

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

13 licensable activities under this classification

Advertisement Designing & ProducingExternal approval required

Advertising Researches & ConsultanciesExternal approval required

Advertising Services via WebsitesExternal approval required

Aerial Advertising ServicesExternal approval required

Billboards AdvertisingExternal approval required

Distribution of Advertising Materials & SamplesExternal approval required

Foreign Securities PromotionExternal approval required

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

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