Library and archives activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9101 is not listed as a 'Qualifying Activity' under the Ministerial Decision. Income derived from library and archive services is treated as Non-Qualifying Revenue. If this revenue exceeds the de minimis threshold (5% of total revenue or AED 5 million), the entity risks losing its Qualifying Free Zone Person status entirely, subjecting all income to the 9% rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3 (Qualifying Activities) and Article 4 (Excluded Activities)

Audit Red Flag

Misclassification of commercial data hosting or SaaS-based digital asset management as 'archival activities' to attempt to qualify for 0% tax under different ISIC headers

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