Undifferentiated service-producing activities of private households for own use

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: LIGHTAI-derived

ISIC 9820 covers non-market production. Under the UAE Corporate Tax framework, a 'Business' or 'Business Activity' requires a nexus to a commercial transaction with a third party. Activities for 'own use' fail the 'independent and regular' commerciality test. Under Ministerial Decision No. 229 of 2025, such activities are categorized as non-qualifying and excluded from the calculation of Qualifying Income for Free Zone Persons as they do not constitute a 'Qualifying Activity' and lack a profit motive.

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Legal Reference

Article 1 (Definition of Business) and MD 229 of 2025, Article 3 (Excluded Activities)

Audit Red Flag

Attempting to reclassify personal household staff costs or domestic services as deductible 'Management Fees' or 'Operational Support' within a corporate structure.

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