General secondary education

General secondary education is categorized as a Qualifying Activity. Forensic scrutiny focuses on the separation of core tuition fees from ancillary commercial activities. Under MD 229 of 2025, the 'Substantial Economic Substance' test requires proof that the curriculum delivery and student assessment (Core Income Generating Activities) are physically performed within the Free Zone.

Audit Red Flag

Misclassification of non-educational revenue (e.g., school bus transport, uniform sales, or canteen commissions) as 'Qualifying Income' when they may exceed 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.