Public order and safety activities

ISIC 8423 encompasses sovereign functions (police, fire, courts). Under the UAE CT framework, these are generally performed by 'Exempt Persons' (Government Entities). If performed by a private Free Zone Person, they are not listed as 'Qualifying Activities' under the Free Zone regime, thus income is treated as taxable at 9% if it exceeds the de minimis threshold. Forensic focus is on the distinction between commercial security services and delegated public safety functions.

Audit Red Flag

Private security firms attempting to claim 'Government Controlled Entity' status under Article 4 without a formal Cabinet Decision listing.

Which UAE zones permit this activity?

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