Service activities related to printing

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 1812 covers prepress, binding, and plate-making. Under the framework of Ministerial Decision No. 229 of 2025, these are treated as 'General Commercial Services' rather than 'Qualifying Activities' unless the recipient is a Qualifying Free Zone Person. If the services are provided to Mainland entities or natural persons, the income fails the Qualifying Income test and is subject to the 9% Corporate Tax rate, subject to de minimis requirements.

“

Legal Reference

Article 3, Clause 1(j) and Article 2, Clause 3 of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of 'Service activities related to printing' (ancillary) as 'Manufacturing of goods' (primary) to circumvent the 9% rate on Mainland-sourced service income.

6 licensable activities under this classification

Books BindingNo external approval required

Books Binding WorkshopNo external approval required

Color Separation ServicesNo external approval required

Design & Artwork ServicesNo external approval required

Greeting Cards Production & Distribution ServicesNo external approval required

Typesetting ServicesNo external approval required

Want expert help licensing this activity?

Leave your details and a licensing adviser will call you back about where this activity can be licensed, the approvals it needs and what it costs. There's no charge to ask.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

Get your ranked shortlist