Social work activities without accommodation

2 activity groups

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, activities involving social services provided to natural persons are categorized as Excluded Activities. Even if performed by a Qualifying Free Zone Person, income from ISIC 88 is typically treated as Non-Qualifying Income because it lacks the B2B character required for many Qualifying Activity exemptions and is not listed on the 'Qualifying Activities' white list.

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Legal Reference

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

Audit Red Flag

Misclassification of social work fees as 'Management Consultancy' or 'Professional Services' to circumvent the exclusion of services provided to natural persons.

Browse activity groups

ISIC 881

Excluded · 9% taxable

Social work activities without accommodation for the elderly and disabled

1 licensable activity

DZ required

ISIC 889

Excluded · 9% taxable

Other social work activities without accommodation

3 licensable activities

DZ required

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