Leasing of intellectual property and similar products, except copyrighted works

Under the UAE CT regime for Free Zone Persons, income from Intellectual Property is only qualifying if it is 'Qualifying Intellectual Property' (patents, copyrighted software, and equivalents). ISIC 7740 includes trademarks and brands which are 'Marketing-related IP' and thus taxed at 9%. Forensic verification requires a bifurcated ledger separating R&D-linked royalties from brand-licensing fees.

Audit Red Flag

Classification of trademark or brand royalties as Qualifying Income; Marketing IP is strictly excluded from the 0% regime.

Which UAE zones permit this activity?

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