Temporary employment agency activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, temporary employment agency activities (ISIC 7820) are categorized as a service activity that does not fall within the exhaustive list of 'Qualifying Activities'. Consequently, income derived from providing staff to non-Free Zone persons is treated as taxable at the 9% rate. Forensic focus is on the 'place of consumption' of the service and the regulatory status of the end-user.

“

Legal Reference

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

Audit Red Flag

Misclassification of labor supply to Mainland clients as 'Qualifying Income' to exploit the 0% rate

1 licensable activity under this classification

Medical Equipment Management & OperationExternal approval required

Which UAE zones permit this activity?

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

Get your ranked shortlist