Administration of the State and the economic and social policy of the community

ISIC 841 covers sovereign and regulatory functions. Under the UAE Corporate Tax framework and Ministerial Decision No. 229 of 2025, these are classified as Excluded Activities for Free Zone Persons to prevent the 0% regime from applying to regulatory or enforcement functions. If performed by a Government Entity, it falls under Article 4 (Exempt Persons), but for any other taxable person, it is a non-qualifying activity.

Audit Red Flag

Private sector entities attempting to mask commercial consultancy or outsourcing services under the guise of 'State Policy Administration' to claim exemptions.

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