Undifferentiated goods- and services-producing activities of private households for own use

ISIC 98 covers non-market production. Under Federal Decree-Law No. 47 of 2022 and MD 229 of 2025, a 'Business' requires an activity conducted in a commercial manner. Activities for 'own use' lack the profit-motive and market-exchange elements necessary to constitute a taxable business activity, unless they are part of a wider commercial enterprise.

Audit Red Flag

Reclassification of commercial service income as 'own-use' household activity to evade the AED 1,000,000 threshold for Natural Persons.

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