Site preparation

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 4312 (Site preparation) is intrinsically linked to Immovable Property. Under the framework of Ministerial Decision No. 229 of 2025, income derived from services related to Immovable Property is generally excluded from the 0% Qualifying Income regime, particularly when the property is located outside a Free Zone or the transaction involves a non-Free Zone person. Forensic auditors will scrutinize the 'Source of Income' rules to ensure work performed on mainland sites is not being booked under a Free Zone entity's 0% tax claim.

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Legal Reference

Article 3, Clause 1(h) regarding Immovable Property Services

Audit Red Flag

Misclassification of site preparation services as 'General Consulting' or 'Project Management' to circumvent the immovable property exclusion

4 licensable activities under this classification

Industrial Security Services in EnterprisesExternal approval required

Land Digging, Filling & Levelling WorksNo external approval required

Land Draining WorksExternal approval required

From AED 2,000 (Abu Dhabi)

Sand Compacting & Controlling WorksNo external approval required

From AED 1,000 (Abu Dhabi)

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