Other human resources provision

Under MD 229 of 2025, ISIC 7830 is only Qualifying if the personnel provision is performed for a Related Party. If the HR provision is for third-party clients, it constitutes Non-Qualifying Income. Forensic focus is on the 'Related Party' definition under Article 35 of the Corporate Tax Law and the actual direction and control of the provisioned staff.

Audit Red Flag

Reclassification of third-party labor supply (Non-Qualifying) as 'Management Services' to Related Parties (Qualifying) to exploit 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.