Other personal service activities

1 activity group

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Activities under ISIC 96 are primarily directed at natural persons (B2C). Under the UAE Corporate Tax regime for Qualifying Free Zone Persons, services provided to natural persons are categorized as Excluded Activities. Income derived from these activities will not qualify for the 0% rate and will be subject to the 9% Corporate Tax rate if the de minimis threshold is exceeded or if the person is not a QFZP.

“

Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(i)

Audit Red Flag

Reclassification of B2C personal services as B2B 'management charges' or 'consultancy' to circumvent the exclusion of services provided to natural persons.

Browse activity groups

ISIC 960

Excluded · 9% taxable

Other personal service activities

20 licensable activities

DZ required

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.

Get your ranked shortlist