Public administration and defence; compulsory social security

Activities under ISIC 84 are typically reserved for Government Entities or Government Controlled Entities. Under the UAE CT framework, these are 'Exempt Persons' rather than 'Qualifying Free Zone Persons'. If performed by a private Free Zone entity, the activity is deemed 'Excluded' as it does not constitute a 'Qualifying Activity' under the commercial scope of Ministerial Decision No. 229 of 2025, subjecting all non-sovereign income to the 9% standard rate.

Audit Red Flag

Private sector entities misclassifying outsourced administrative services as sovereign 'Public Administration' to claim exemption under Article 4.

Not sure which activity applies to you?

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