Temporary employment agency activities

Under the updated framework of Ministerial Decision No. 229 of 2025, temporary employment agency activities are categorized as Excluded Activities. This is because the provision of personnel is viewed as a service consumed at the location of the client (often mainland) and does not meet the criteria for 'Qualifying Activities' such as Re-insurance or Fund Management. Forensic auditors will scrutinize the 'De Minimis' threshold (5% or AED 5m) if the Free Zone Person claims Qualifying Status on other income streams while performing ISIC 782 activities.

Audit Red Flag

Reclassification of 'staff outsourcing' as 'consultancy services' to attempt to qualify for the 0% regime under different ISIC headers.

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