Washing and (dry-) cleaning of textile and fur products

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9601 is categorized as a personal service activity. It is not listed as a 'Qualifying Activity' under Ministerial Decision No. 229 of 2025. Consequently, income derived from this activity is treated as Non-Qualifying Income, subject to the 9% Corporate Tax rate unless it falls within the de minimis threshold of a Qualifying Free Zone Person.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3 (Excluded Activities) and Article 2 (Qualifying Activities)

Audit Red Flag

Attempting to reclassify industrial laundry services as 'Manufacturing' or 'Processing' under Article 2(1)(a) to access the 0% rate.

6 licensable activities under this classification

Auto Seats CleaningNo external approval required

Carpets & Textiles MendingNo external approval required

Carpets CleaningNo external approval required

Cloth Pressing ServicesNo external approval required

Dry Cleaning ServicesNo external approval required

Laundry ServicesNo external approval required

Which UAE zones permit this activity?

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