Advertising

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Advertising services under ISIC 7310 are not defined as Qualifying Activities. Revenue generated from advertising is treated as Non-Qualifying Income. If such income exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity loses its Qualifying Free Zone Person status and is subject to the 9% corporate tax rate on all taxable income.

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Legal Reference

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

Audit Red Flag

Re-characterizing advertising agency fees as 'Headquarter Services' or 'Management Services' to exploit the 0% Qualifying Activity rate.

13 licensable activities under this classification

Advertisement Designing & ProducingExternal approval required

Advertising Researches & ConsultanciesExternal approval required

Advertising Services via WebsitesExternal approval required

Aerial Advertising ServicesExternal approval required

Billboards AdvertisingExternal approval required

Distribution of Advertising Materials & SamplesExternal approval required

Foreign Securities PromotionExternal approval required

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