Activities of employment placement agencies

Activities under ISIC 7810 are generally categorized as service-based commercial activities. Under the framework of Ministerial Decision No. 229 of 2025, employment placement does not fall under the exhaustive list of 'Qualifying Activities' for Free Zone Persons. Consequently, income derived from this activity is subject to the standard 9% Corporate Tax rate, regardless of the client's location, unless it falls within the De Minimis threshold.

Audit Red Flag

Misclassification of placement fees as 'Headquarter Services' or 'Management Services' to attempt 0% Qualifying Income status.

Which UAE zones permit this activity?

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