Public administration and defence; compulsory social security

ISIC Code O activities are primarily reserved for Exempt Persons under Article 4 of the Corporate Tax Law. Under Ministerial Decision No. 229 of 2025, these activities are classified as Excluded Activities for Qualifying Free Zone Persons to prevent the erosion of the tax base through the outsourcing of sovereign functions to 0% tax-rated entities.

Audit Red Flag

Private sector outsourcing firms attempting to classify 'Public Administration Support Services' as 'Qualifying Services' under the Free Zone regime.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.