Hairdressing and other beauty treatment

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9602 is fundamentally a service provided to natural persons. Under the UAE Corporate Tax framework for Free Zone Persons, income derived from transactions with natural persons (unless specifically excepted) is categorized as an Excluded Activity, subjecting the income to the standard 9% rate if the de minimis threshold is exceeded.

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Legal Reference

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

Audit Red Flag

Recharacterization of B2C beauty services as B2B 'Corporate Wellness Consulting' or 'Training' to circumvent the natural person exclusion.

1 licensable activity under this classification

Makeup, Hairdressing & Henna ServicesExternal approval required

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