ISIC 4290 pertains to the construction of immovable property. Under the UAE Corporate Tax regime, income derived from immovable property is generally treated as an Excluded Activity for Qualifying Free Zone Persons, particularly when dealing with non-Free Zone Persons or residential assets. Forensic audit will focus on the 'Permanent Establishment' (PE) risk created by the duration and location of the construction site on the mainland.
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Legal Reference
Article 3, Clause 1(a) of Ministerial Decision No. 229 of 2025
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Reclassification of civil engineering works as 'technical consulting' or 'project management' to attempt to qualify for the 0% rate under Qualifying Activities.
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