Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use

ISIC Code T covers activities of households as employers and undifferentiated production for own use. Under the UAE Corporate Tax framework and Ministerial Decision No. 229 of 2025, these activities are inherently non-commercial and do not constitute 'Qualifying Activities' for Free Zone Persons. They are treated as private consumption or non-business activities, meaning any income generated is non-qualifying and expenses are non-deductible under Article 28 of the Corporate Tax Law.

Audit Red Flag

Attempting to reclassify private domestic staff payroll or household maintenance costs as deductible business expenses or Qualifying Activity costs.

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