Repair of personal and household goods

5 activity classes

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 952 primarily covers services provided to natural persons (B2C). Under the UAE Corporate Tax framework for Qualifying Free Zone Persons, providing services to end-consumers is an Excluded Activity. Even if performed within a Free Zone, the income derived from repairing personal/household goods is subject to the standard 9% rate if it exceeds the de minimis threshold or if the entity fails the QFZP criteria.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a) and 1(j)

Audit Red Flag

Attempting to recharacterize B2C repair services as 'Manufacturing or Processing of Goods' or 'Wholesale Distribution' to circumvent the Excluded Activity status.

Browse activity classes

ISIC 9521

Excluded · 9% taxable

Repair of consumer electronics

3 licensable activities

DZ required

ISIC 9522

Excluded · 9% taxable

Repair of household appliances and home and garden equipment

2 licensable activities

DZ required

ISIC 9523

Excluded · 9% taxable

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