Other education

3 activity classes

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the framework of Ministerial Decision No. 229 of 2025, 'Other education' (ISIC 854) qualifies only if it constitutes a Core Income Generating Activity (CIGA) performed within the Free Zone. Forensic scrutiny focuses on whether the activity is truly 'educational' versus 'commercial services' and ensures that income from mainland individuals does not exceed the de minimis threshold unless specific nexus exceptions apply.

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Legal Reference

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

Audit Red Flag

Reclassifying corporate consulting or professional coaching as 'vocational training' to exploit the 0% rate without a formal curriculum or accreditation.

Browse activity classes

ISIC 8541

Excluded · 9% taxable

Sports and recreation education

4 licensable activities

DZ required

ISIC 8542

Excluded · 9% taxable

Cultural education

1 licensable activity

DZ required

ISIC 8549

Mixed · depends on counterparty

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