Activities under ISIC 4329 involve physical labor and equipment deployment. Under Ministerial Decision No. 229 of 2025, income is only Qualifying if the installation is performed within the geographical boundaries of a Free Zone. Any installation on mainland UAE real estate constitutes a Domestic Permanent Establishment, making that specific revenue stream taxable at 9%.
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Legal Reference
Article 3, Clause 1(h) and Article 5 of Ministerial Decision No. 229 of 2025
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Revenue leakage where mainland installation projects are incorrectly booked under the Free Zone license to exploit the 0% rate, ignoring Permanent Establishment (PE) triggers.
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Which UAE zones permit this activity?
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