Electrical, plumbing and other construction installation activities

3 activity classes

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Activities under ISIC 432 are inextricably linked to immovable property. Under Ministerial Decision No. 229, income derived from immovable property located outside a Free Zone (Mainland) is categorized as Excluded Income, taxable at 9%, regardless of whether the customer is a Free Zone Person. Forensic focus will be on the 'Place of Performance' and 'Property Registry' data.

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Legal Reference

Article 3(3)(a) of Ministerial Decision No. 229 of 2023

Audit Red Flag

Artificial fragmentation of contracts where 'installation services' are billed from a Free Zone entity for projects physically located on UAE Mainland.

Browse activity classes

ISIC 4321

Excluded · 9% taxable

Electrical installation

10 licensable activities

DZ required

ISIC 4322

Excluded · 9% taxable

Plumbing, heat and air-conditioning installation

7 licensable activities

DZ required

ISIC 4329

Mixed · depends on counterparty

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