Real estate activities with own or leased property

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Income from immovable property is generally treated as Excluded Income under the QFZP regime. While Commercial Property transactions between Free Zone Persons may qualify, ISIC 6810 often involves 'own or leased property' which triggers the 'Excluded Income' provision if the property is residential or located outside a Free Zone. Forensic audit will focus on the 'Commercial' definition per the Cabinet Decision.

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Legal Reference

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

Audit Red Flag

Classification of 'Residential' property as 'Commercial' to attempt 0% rate eligibility, or failure to apportion overheads between Qualifying and Excluded real estate income.

8 licensable activities under this classification

Buying and selling of real estateExternal approval required

From AED 2,500 (Abu Dhabi)

Car Park Rental & ManagementNo external approval required

Commercial ComplexNo external approval required

Cultural CenterNo external approval required

Multi Restaurants CenterExternal approval required

Offshore Mobile accommodation Platforms RentalExternal approval required

Outlet MallNo external approval required

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