Plumbing, heat and air-conditioning installation

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 4322 involves activities directly linked to immovable property. Under Ministerial Decision No. 229 of 2025, income from services related to immovable property (installation of plumbing, heating, and cooling systems) is generally treated as Excluded Income if the property is located in the Mainland or if the service is provided to non-Free Zone Persons, potentially disqualifying the QFZP status if de minimis thresholds are breached.

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Legal Reference

Article 3, Clause 1(h) of MD 139 of 2023 as amended by MD 229 of 2025

Audit Red Flag

Incorrectly categorizing HVAC installation as 'Manufacturing' or 'Maintenance of Equipment' to bypass the immovable property exclusion.

7 licensable activities under this classification

Air-Conditioning, Ventilations & Air Filtration Systems Installation & MaintenanceNo external approval required

From AED 1,000 (Abu Dhabi)

Central Gas Distribution Networks ContractingExternal approval required

From AED 600 (Ajman)

Electromechanical Equipment Installation and MaintenanceNo external approval required

From AED 1,000 (Abu Dhabi)

Electromechanical Works ContractingNo external approval required

Fire Fighting Safety Equipment InstallationExternal approval required

Plumbing & Sanitary ContractingNo external approval required

From AED 250 (Abu Dhabi)

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