Security systems service activities

Income is Qualifying only when transacting with other Free Zone Persons (B2B) or if the service is deemed a 'Qualifying Activity' under the updated 2025 definitions. However, services provided to natural persons or services related to immovable property located in the Mainland are treated as Excluded Income, subject to the 9% Corporate Tax rate. Forensic focus will be on the 'Mainland Source' rule for physical security deployments.

Audit Red Flag

Revenue attribution for physical installation or maintenance services performed at Mainland sites versus remote monitoring conducted within the Free Zone.

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