Other social work activities without accommodation

Activities under ISIC 889 are generally classified as 'Excluded Activities' for the purpose of the 0% Free Zone regime as they do not fall under the exhaustive list of Qualifying Activities. Revenue is typically derived from domestic sources (onshore UAE), which triggers the standard 9% Corporate Tax rate regardless of Free Zone establishment, unless the entity is specifically designated as a Non-Profit for Public Benefit.

Audit Red Flag

Attempting to claim 'Public Benefit Entity' status under Article 9 without a specific Cabinet Decision, while generating commercial revenue from social service fees.

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