Activities of households as employers of domestic personnel

ISIC 97 covers non-commercial activities where the household acts as an employer. Under the UAE Corporate Tax framework, specifically regarding Natural Persons, private household employment does not constitute a 'Business' or 'Business Activity' as it lacks the intent of profit generation. Ministerial Decision No. 229 of 2025 reinforces that personal consumption and private staffing costs are non-deductible and fall outside the scope of Corporate Taxable Income for the employer.

Audit Red Flag

Reclassification of domestic staff costs as deductible business expenses within a related Juridical Person's accounts to artificially reduce taxable income.

Not sure which activity applies to you?

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