Repair of computers and personal and household goods

ISIC Code 95 primarily covers services provided to end-consumers (B2C). Under the framework of Ministerial Decision No. 229 of 2025, services provided to natural persons for personal use are categorized as Excluded Activities. If the revenue from these activities exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity risks losing its Qualifying Free Zone Person status for the entire tax period.

Audit Red Flag

Misclassification of B2C repair services as B2B 'Technical Support Services' to attempt inclusion under Qualifying Activities.

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