Other building and industrial cleaning activities

ISIC 8129 covers specialized cleaning services. Under the UAE CT framework, general services provided to non-Free Zone persons are categorized as Excluded Activities. Unless the service is provided to a Qualifying Free Zone Person (B2B) and does not involve immovable property located in the mainland, the income is subject to the 9% statutory rate. Forensic scrutiny will focus on the location of the 'industrial' assets being cleaned.

Audit Red Flag

Misclassification of 'Mainland' cleaning contracts as 'Free Zone' services to exploit the De Minimis rule.

Which UAE zones permit this activity?

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