Education

While education is a Qualifying Activity, income derived from 'Excluded Activities' or transactions with natural persons (B2C) generally triggers the 9% rate on that specific stream. Forensic focus is on the 'De Minimis' threshold (5% or AED 5m) to ensure non-qualifying revenue doesn't disqualify the entire Free Zone Person status.

Audit Red Flag

Misclassification of B2C tuition fees as Qualifying Income when the recipient is a natural person rather than a Free Zone Person.

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