Photographic activities

ISIC 7420 is primarily categorized as a service provided to end consumers (natural persons). Under the framework established by Ministerial Decision No. 229 of 2025, services provided to end consumers are classified as Excluded Activities. Consequently, income derived from these activities is subject to the standard 9% Corporate Tax rate unless it remains below the de minimis threshold of 5% of total revenue or AED 5,000,000.

Audit Red Flag

Attempting to classify B2C portrait or event photography as B2B 'advertising production' to circumvent the de minimis threshold for Excluded Activities.

Which UAE zones permit this activity?

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