Pre-primary and primary education

Education is classified as a Qualifying Activity. Forensic audit focus is on the segregation of core educational services from ancillary commercial revenue. Substance is deemed high due to the requirement for physical infrastructure and locally based academic staff (CIGA must be performed in the Free Zone).

Audit Red Flag

Commingling of 'Qualifying Income' from tuition with 'Excluded Income' from commercial retail activities such as uniform sales, canteen franchising, or third-party transport commissions exceeding the 5% de minimis threshold.

Which UAE zones permit this activity?

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