Professional, scientific and technical activities

Under the framework of Ministerial Decision No. 229 of 2025, most activities under ISIC Code M are categorized as Excluded Activities. Forensic scrutiny focuses on the 'De Minimis' threshold (5% of total revenue or AED 5 million) and the 'Mainland Source' rule. If professional services are provided to any person in the Mainland, the income is taxed at 9% unless the entity maintains a separate Mainland branch or the activity qualifies under specific 'Qualifying Activity' carve-outs for Related Parties.

Audit Red Flag

Re-characterizing general management consultancy or legal services as 'Headquarter Services' or 'Treasury and Financing Services' to Related Parties to bypass the Excluded Activity status.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.