Market research and public opinion polling

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC Code 732 is not listed as a Qualifying Activity under the current regulatory framework. Income derived from market research and public opinion polling is treated as Non-Qualifying Income. If such income exceeds the De Minimis threshold (the lower of 5% of total revenue or AED 5,000,000), the entity will fail to meet the requirements of a Qualifying Free Zone Person (QFZP), subjecting all taxable income to the standard 9% corporate tax rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1 (Non-Qualifying Activities)

Audit Red Flag

Recharacterization of third-party market research fees as 'Headquarter Services' or 'Services to Related Parties' to circumvent the Non-Qualifying Income classification.

Browse activity classes

ISIC 7320

Excluded · 9% taxable

Market research and public opinion polling

5 licensable activities

DZ required

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