Computer consultancy and computer facilities management activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, professional services including consultancy are categorized as Excluded Activities. While ISIC 6201 (Programming) may qualify under specific IP regimes, 6202 (Consultancy) is strictly professional service. Income derived from this activity by a Qualifying Free Zone Person is subject to the 9% Corporate Tax rate if it exceeds the de minimis threshold or is conducted with Mainland persons.

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Legal Reference

Article 3, Clause 2(g) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Re-characterizing professional consultancy fees as 'software licensing' or 'technical support' to bypass the Excluded Activity classification.

9 licensable activities under this classification

Auditing, Reviewing &Testing Cyber RisksExternal approval required

Computer Systems ConsultanciesNo external approval required

Cyber Risk Management ServicesExternal approval required

Cyber Security ConsultancyExternal approval required

Information Technology ConsultantsNo external approval required

Information Technology Network ServicesExternal approval required

Internet ConsultancyNo external approval required

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