Activities of households as employers of domestic personnel

ISIC 9700 covers private households employing staff. Under Ministerial Decision No. 229, this does not constitute a 'Qualifying Activity' for the 0% Corporate Tax regime. If performed by a Free Zone Person, it is categorized as an 'Excluded Activity' (providing services to natural persons) or simply a non-qualifying commercial activity, subjecting the income to the standard 9% rate if the de minimis threshold is exceeded.

Audit Red Flag

Attempting to claim 0% Free Zone tax rate on management fees by misclassifying commercial outsourcing services as private household domestic placement.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.