Other professional, scientific and technical activities

3 activity groups

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC Code 74 encompasses specialized design, photography, and translation services. Under the framework of Ministerial Decision No. 229 of 2025, these are categorized as professional services. Unless these services are specifically rendered to a Related Party that is a Legal Person (and not an individual), they fail the 'Qualifying Activity' test and are subject to the 9% Corporate Tax rate once the de minimis threshold is exceeded.

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Legal Reference

Article 3, Clause 1(l) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of general professional services as 'Headquarter Services' or 'Management Services to Related Parties' to bypass the Excluded Activity status.

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ISIC 741

Mixed · depends on counterparty

Specialized design activities

2 licensable activities

DZ required

ISIC 742

Excluded · 9% taxable

Photographic activities

6 licensable activities

DZ required

ISIC 749

Excluded · 9% taxable

Other professional, scientific and technical activities n.e.c.

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