Higher education

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Higher education is typically treated as an Excluded Activity for Qualifying Free Zone Persons to prevent tax arbitrage on domestic service delivery. Income is generally derived from non-Qualifying Persons (students/individuals), triggering the 9% rate if the de minimis threshold is exceeded or if the entity fails the QFZP criteria.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)

Audit Red Flag

Misclassification of commercial research grants or corporate training contracts as 'Qualifying Income' when they constitute 'Excluded Activities' under the B2C/Domestic service provision framework

Browse activity classes

ISIC 8530

Qualifying · 0% eligible

Higher education

5 licensable activities

DZ required

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