Landscape care and maintenance service activities

ISIC 813 is primarily a service-based activity. Under Ministerial Decision No. 229 of 2025, services provided to natural persons or services related to immovable property located outside the Free Zone are deemed Excluded Activities. As landscaping is intrinsically linked to specific land plots, any service rendered to mainland real estate or residential villas (natural persons) triggers the 9% rate on that specific income stream, potentially jeopardizing the 0% status if de minimis thresholds are exceeded.

Audit Red Flag

Revenue fragmentation where landscaping services are bundled with 'Property Management' to attempt classification as Qualifying Income from Immovable Property.

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