Other professional, scientific and technical activities n.e.c.

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 7490 covers residual professional services. Under the UAE CT framework, professional services are explicitly listed as 'Excluded Activities'. Income derived from these activities is subject to the 9% rate unless the revenue falls below the De Minimis threshold or is provided strictly to other Free Zone Persons (subject to the 'Qualifying Activity' vs 'Excluded Activity' distinction).

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Legal Reference

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

Audit Red Flag

Re-characterizing 'Excluded' professional services as 'Qualifying' Head Office or Management services to bypass the 0% rate restrictions on mainland-sourced income.

14 licensable activities under this classification

Agricultural Extension ServicesNo external approval required

Agricultural Research & ConsultancyNo external approval required

Aircraft Classification ServicesExternal approval required

Diving ServicesExternal approval required

Legal TranslationExternal approval required

Personal Shopping ServicesNo external approval required

Real Estate Services TrusteeExternal approval required

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