Manufacture of measuring, testing, navigating and control equipment

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 2651 falls under 'Manufacturing of goods or materials' as a Qualifying Activity. Forensic auditors will verify 'substantial transformation' of components into finished navigating/measuring instruments. If the entity claims 0% tax on income from embedded software, the auditor must bifurcate 'Qualifying IP' income from 'Manufacturing' income to ensure compliance with the Nexus Ratio for IP assets.

“

Legal Reference

Article 2, Clause 1(a) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Bundling of 'Excluded' income from post-sale maintenance, calibration services, or software licensing that exceeds the 5% or AED 5 million de minimis threshold.

5 licensable activities under this classification

Control System, Command and Control EquippingExternal approval required

Detection Equipment AssemblingExternal approval required

Electrical Measuring & Control Systems ManufacturingExternal approval required

Non Electrical Measuring & Control Systems ManufacturingExternal approval required

Radar Equipment ManufacturingExternal 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