Repair of other personal and household goods

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9529 involves services typically rendered to natural persons for personal use. Under Ministerial Decision No. 229 of 2025, providing services to non-business persons is categorized as an Excluded Activity. If such revenue exceeds the de minimis limit, the Free Zone Person loses its Qualifying status, subjecting all taxable income to the 9% rate.

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Legal Reference

Article 3, Clause 2(g) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of B2C (individual) repair services as B2B (business) transactions to circumvent the 5% de minimis threshold.

13 licensable activities under this classification

Antiques & Rare Collections RepairingNo external approval required

Bags TailoringNo external approval required

Bicycles & Scooters RepairingNo external approval required

Gas Cylinders Testing & RepairingExternal approval required

Glasses RepairingNo external approval required

Jewellery RepairNo external approval required

Key DuplicatorsNo external approval required

Which UAE zones permit this activity?

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

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