Education

Education is explicitly listed as an Excluded Activity to prevent tax base erosion from services provided to the domestic market. Under the Qualifying Income framework, income from Excluded Activities is taxed at 9% if it exceeds the de minimis threshold, regardless of whether the customer is in a Free Zone or Mainland.

Audit Red Flag

Artificial fragmentation of revenue where tuition fees are recharacterized as 'educational consulting' or 'intellectual property royalties' to attempt to qualify for the 0% regime.

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