Other professional, scientific and technical activities n.e.c.
Excluded · 9% taxable
Forensic Analysis
DZ requiredSubstance: HIGHAI-derived
ISIC 7490 covers residual professional services. Under the UAE CT framework, professional services are explicitly listed as 'Excluded Activities'. Income derived from these activities is subject to the 9% rate unless the revenue falls below the De Minimis threshold or is provided strictly to other Free Zone Persons (subject to the 'Qualifying Activity' vs 'Excluded Activity' distinction).
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(j)
Audit Red Flag
Re-characterizing 'Excluded' professional services as 'Qualifying' Head Office or Management services to bypass the 0% rate restrictions on mainland-sourced income.
14 licensable activities under this classification