Specialized design activities

ISIC 7410 (Specialized design) typically constitutes a 'Professional Service'. Under the Free Zone Corporate Tax regime, professional services are generally Excluded Activities unless provided to other Free Zone Persons. Forensic auditors will scrutinize the 'De Minimis' threshold to ensure non-qualifying revenue does not exceed 5% of total revenue or AED 5 million.

Audit Red Flag

Re-characterizing commercial graphic or interior design fees as 'Headquarter Services' or 'Management Services' to related parties to bypass the Excluded Activity classification.

Which UAE zones permit this activity?

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