General cleaning of buildings

ISIC 8121 constitutes a service related to immovable property. Under the Qualifying Free Zone Person regime, income derived from services provided to non-Free Zone persons or services related to Mainland immovable property is treated as non-qualifying. As this activity is not listed under 'Qualifying Activities' in MD 229 of 2025 and typically involves physical performance at the site of the asset, it fails the 'Qualifying Income' test unless it falls under the De Minimis threshold.

Audit Red Flag

Attempting to apply the 0% rate to cleaning services provided to Mainland branches of Free Zone entities by mischaracterizing the service as 'Head Office Support'.

Which UAE zones permit this activity?

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