Manufacture of general-purpose machinery

9 activity classes

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of goods is a Qualifying Activity. However, ISIC 281 often involves complex machinery requiring onsite assembly. Forensic auditors will verify if the 'Core Income Generating Activity' (CIGA) for the manufacturing process is strictly contained within the DZ, and whether any ancillary services performed on the mainland are correctly carved out at the 9% rate.

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Legal Reference

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

Audit Red Flag

Inclusion of 'Installation and Commissioning' revenue earned on UAE Mainland within the 0% tax base, which constitutes a separate non-qualifying service.

Browse activity classes

ISIC 2811

Qualifying · 0% eligible

Manufacture of engines and turbines, except aircraft, vehicle and cycle engines

2 licensable activities

DZ required

ISIC 2812

Qualifying · 0% eligible

Manufacture of fluid power equipment

0 licensable activities

DZ required

ISIC 2813

Qualifying · 0% eligible

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