Photocopying, document preparation and other specialized office support activities

ISIC 8219 encompasses routine clerical and administrative support. Under Ministerial Decision No. 229 of 2025, these activities are generally classified as Non-Qualifying Activities. Unless these services are provided exclusively to Related Parties as part of a centralized Treasury or Shared Services function, the income is subject to the 9% Corporate Tax rate once the de minimis threshold is exceeded.

Audit Red Flag

Artificial fragmentation of service contracts to mask third-party administrative revenue as 'Headquarter Services' or 'Shared Services' to Related Parties.

Which UAE zones permit this activity?

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