Other personal service activities n.e.c.

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9609 is a residual category encompassing services provided to natural persons (B2C). Under the framework of Ministerial Decision No. 229 of 2025, services provided to individuals are generally treated as Excluded Activities, regardless of the provider's Free Zone status, unless they fall under specific exceptions not applicable to 'personal services n.e.c.'

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Legal Reference

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

Audit Red Flag

Misclassification of B2C personal services as B2B 'Management Consultancy' to attempt 0% tax rate eligibility.

13 licensable activities under this classification

Accidents Casualties Support ServicesExternal approval required

Child Identification kit MakingNo external approval required

Corporate Social Responsibility Initiatives preparationNo external approval required

Dangerous Animals BoardingExternal approval required

Domestic Pets BoardingExternal approval required

Multiple intelligence Test ServicesNo external approval required

Pets Relocation ServicesExternal approval required

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