General public administration activities

ISIC 8411 covers sovereign and regulatory functions (legislative, executive, judicial). Under the UAE Corporate Tax framework, these are typically performed by 'Government Entities' which are Exempt Persons. If performed by a Free Zone Person, it is classified as an 'Excluded Activity' because it does not fall under the exhaustive list of 'Qualifying Activities' and involves the exercise of regulatory power rather than commercial trade.

Audit Red Flag

Re-characterizing private sector management consulting or BPO services as 'Public Administration' to attempt to qualify for Government Entity exemptions under Article 4.

Which UAE zones permit this activity?

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