Activities of professional membership organizations

Activities under ISIC 9412 are generally not listed as 'Qualifying Activities' for the 0% Free Zone Corporate Tax rate. While they may qualify for 'Exempt' status under Article 9 if designated as a Public Benefit Entity, as a commercial Free Zone entity, this activity constitutes 'Excluded Income' when dealing with non-Free Zone persons or if not specifically listed in the Qualifying Activity schedule of MD 229 of 2025.

Audit Red Flag

Disguising commercial training, certification fees, or consultancy services provided to non-members as tax-exempt membership subscriptions.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.