Other specialized construction activities

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Specialized construction (ISIC 4390) is categorized as a Qualifying Activity under the 'Construction of immovable property' head. However, forensic scrutiny focuses on the 'location of the property' rule. If the service is rendered to a mainland customer for a mainland asset, it constitutes Excluded Income regardless of the provider's Free Zone status.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(h)

Audit Red Flag

Misclassification of income derived from construction services performed on mainland UAE sites as Qualifying Income.

8 licensable activities under this classification

Concrete RestorationNo external approval required

Concrete WorksNo external approval required

From AED 600 (Ajman)

Fencing & Barbed Wire ContractingNo external approval required

From AED 1,500 (Abu Dhabi)

Insulation ContractingNo external approval required

From AED 1,500 (Abu Dhabi)

Metal Parts & Erections ContractingNo external approval required

From AED 1,500 (Abu Dhabi)

Parking Management Electronic Systems Installation & MaintenanceExternal approval required

From AED 3,000 (Abu Dhabi)

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