Activities of collection agencies and credit bureaus

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Activities under ISIC 8291 are categorized as financial support services. Under Ministerial Decision No. 229 of 2025, these do not constitute 'Qualifying Activities' for Qualifying Free Zone Persons. Income from credit bureaus and collection agencies is treated as taxable income at the 9% rate, as it falls outside the scope of 'Headquarter Services' or 'Financing and Leasing' definitions.

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Legal Reference

Article 3, Clause 1(g) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to recharacterize debt collection fees as 'Administrative Support Services' or 'Back-office Operations' to qualify for the 0% regime.

2 licensable activities under this classification

Debt CollectingExternal approval required

Tax Reclaim ServicesNo external approval required

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