Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security

ISIC 8412 covers public administration and the regulation of social sectors. Under the UAE Corporate Tax framework, 'Regulation' is not an enumerated 'Qualifying Activity' for Free Zone Persons. Income derived from these activities is treated as 'Non-Qualifying Income' and is subject to the 9% rate. Furthermore, if the entity is a Government-Mandated body, it may be an 'Exempt Person' under Article 4, but as a commercial Free Zone entity, it fails the Qualifying Income test.

Audit Red Flag

Recharacterization of non-qualifying regulatory oversight fees as 'Headquarter Services' or 'Management Fees' to illicitly access the 0% Qualifying Income rate.

Which UAE zones permit this activity?

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