Private security activities

ISIC 8010 is not listed as a Qualifying Activity under the UAE Corporate Tax regime. As a service-based activity, it is categorized as an Excluded Activity when provided to non-Free Zone persons. Furthermore, the physical nature of security services often creates a Permanent Establishment or mainland-sourced income risk if the guards are stationed outside the Free Zone.

Audit Red Flag

Attributing income from security services performed at mainland client sites to the Free Zone entity at a 0% rate, violating the 'Excluded Activity' and 'Mainland Sourced' provisions.

Which UAE zones permit this activity?

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