Other service activities

3 activity divisions

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC Code S encompasses residual services such as repair of personal goods, laundry, and membership organizations. Under the UAE CT framework, these are not defined as Qualifying Activities. Consequently, income from these services is treated as non-qualifying and is subject to the 9% corporate tax rate, unless it falls within the de minimis threshold of the lower of 5% of total revenue or AED 5,000,000.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 2 (Excluded Activities)

Audit Red Flag

Attempting to recharacterize 'Other service activities' (ISIC S) as 'Headquarter Services' or 'Management Services' to exploit the 0% rate for Qualifying Activities.

Browse divisions

ISIC 94

Excluded · 9% taxable

Activities of membership organizations

1 licensable activity

DZ required

ISIC 95

Excluded · 9% taxable

Repair of computers and personal and household goods

26 licensable activities

DZ required

ISIC 96

Excluded · 9% taxable

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