Electrical installation (ISIC 4321) is inherently linked to immovable property. Under the UAE CT framework, income derived from services rendered in relation to immovable property located outside a Free Zone (Mainland) is treated as Excluded Income, regardless of whether the provider is a Qualifying Free Zone Person. Forensic focus will be on the 'situs' of the installation projects.
“
Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g) and Article 5
Audit Red Flag
Income reclassification as 'Income from Immovable Property' under Article 5, specifically when installation occurs on UAE Mainland sites.
10 licensable activities under this classification
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.