Office administrative and support activities

ISIC 821 covers routine office support and clerical activities. Under Ministerial Decision No. 229 of 2025, these activities do not meet the definition of 'Qualifying Activities' unless they are ancillary to a primary Qualifying Activity. When provided as a standalone service to third parties or non-Free Zone persons, the income is treated as Excluded Income, potentially jeopardizing Qualifying Free Zone Person status if the De Minimis threshold is exceeded.

Audit Red Flag

Attempting to reclassify routine clerical support or back-office outsourcing as 'Headquarter Services' to claim 0% tax treatment.

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