Repair of household appliances and home and garden equipment

ISIC 9522 covers repairs for household appliances and home/garden equipment, which are inherently services provided to natural persons. Under Ministerial Decision No. 229 of 2025, the provision of services to natural persons is an Excluded Activity. Consequently, income derived from this activity is subject to the standard 9% Corporate Tax rate, even if conducted by a Qualifying Free Zone Person.

Audit Red Flag

Attempting to reclassify B2C household repairs as B2B 'Industrial Maintenance' to exploit the 0% Qualifying Income rate.

Which UAE zones permit this activity?

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