Private security activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 8010 is not listed as a Qualifying Activity under the UAE Corporate Tax regime. As a service-based activity, it is categorized as an Excluded Activity when provided to non-Free Zone persons. Furthermore, the physical nature of security services often creates a Permanent Establishment or mainland-sourced income risk if the guards are stationed outside the Free Zone.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2 (Excluded Activities)

Audit Red Flag

Attributing income from security services performed at mainland client sites to the Free Zone entity at a 0% rate, violating the 'Excluded Activity' and 'Mainland Sourced' provisions.

8 licensable activities under this classification

Event Security & Bodyguard ServicesExternal approval required

General Security Guard ServicesExternal approval required

Maritime Security ServicesExternal approval required

Money & Valuables Transport ServicesExternal approval required

Security Dogs TrainingExternal approval required

Security Services HotelsExternal approval required

From AED 600 (Ajman)

Sports Clubs Security Guard ServicesExternal approval required

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