Activities of employment placement agencies

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, employment placement is not categorized as a 'Qualifying Activity'. Income derived from ISIC 781 is treated as 'Non-Qualifying Income'. If such income exceeds the de minimis threshold (lower of 5% of total revenue or AED 5,000,000), the entity risks losing its Qualifying Free Zone Person status entirely, subjecting all income to the 9% corporate tax rate.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Labor Supply' (ISIC 782) as 'Placement Services' (ISIC 781) to circumvent wage protection system (WPS) audits or to mask permanent establishment risks in the mainland.

Browse activity classes

ISIC 7810

Excluded · 9% taxable

Activities of employment placement agencies

2 licensable activities

DZ required

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