Private security activities

Private security activities are generally categorized as Excluded Activities under the Free Zone regime because they are service-based activities provided to the local market. Under Ministerial Decision No. 229 of 2025, income from such activities is subject to the standard 9% rate as it does not meet the criteria for 'Qualifying Activities' and often involves physical performance on Mainland sites.

Audit Red Flag

Attempting to classify security services as 'Headquarter Services' or 'Support Services' to claim the 0% rate for services provided to Mainland affiliates.

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