Educational support activities

Under Ministerial Decision No. 229 of 2025, educational support is categorized as a Qualifying Activity provided it is B2B or provided to a Qualifying Person. Forensic scrutiny focuses on the CIGA (Core Income Generating Activities) ensuring that curriculum development or testing services are physically performed within the Free Zone and not outsourced to mainland or foreign sub-contractors without adequate supervision.

Audit Red Flag

Re-characterizing prohibited 'General Management Consulting' or 'HR Recruitment' fees as 'Educational Support' to exploit the 0% regime.

Which UAE zones permit this activity?

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