Activities of business, employers and professional membership organizations

Activities under ISIC 941 are not listed as 'Qualifying Activities' under the current regulatory framework (MD 139/2023). Consequently, income derived from these activities is 'Non-Qualifying Income'. If the entity is a Qualifying Free Zone Person, this income is subject to the 9% rate unless it stays within the de minimis limit (lower of 5% of total revenue or AED 5,000,000). Forensic focus is on the 'Public Benefit Entity' status; if not explicitly listed in a Cabinet Decision under Article 9, the entity is fully taxable.

Audit Red Flag

Reclassification of commercial consulting fees or training revenue as 'membership dues' to exploit the de minimis threshold or claim exemption.

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