Repair of consumer electronics

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9521 (Repair of consumer electronics) is not listed as a Qualifying Activity under the UAE Corporate Tax regime for Free Zone Persons. As a service-based activity provided to end-consumers or non-Free Zone entities, it constitutes Non-Qualifying Income. If the revenue exceeds the de minimis threshold (5% of total revenue or AED 5 million), the entity risks losing its Qualifying Free Zone Person status entirely.

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Legal Reference

Ministerial Decision No. 265 of 2023, Article 3 (Excluded Activities) and MD 229 of 2023.

Audit Red Flag

Attempting to recharacterize 'Repair Services' as 'Manufacturing' or 'Logistics' to qualify for the 0% rate under Article 3 of MD 265/2023.

3 licensable activities under this classification

Antennas Installation & RepairingNo external approval required

Electronic Instruments, Devices & Equipment RepairingNo external approval required

Mobile Phone Upgrading ServicesNo external approval required

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