Building completion and finishing

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 4330 involves activities directly related to immovable property. Under the UAE Corporate Tax framework, income derived from immovable property—including construction, completion, and finishing—is generally treated as an Excluded Activity for Free Zone Persons to ensure parity with Mainland entities, regardless of the counterparty's status.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)

Audit Red Flag

Attempting to recharacterize finishing services as 'Manufacturing' or 'Processing' of materials to claim 0% Qualifying Income.

14 licensable activities under this classification

Carpentry & Wood Flooring WorksNo external approval required

Decoration Design & ImplementationNo external approval required

Engraving & Ornamentation WorksNo external approval required

Exterior Building Cladding ContractingExternal approval required

False Ceiling & Light Partitions InstallationNo external approval required

Fire & Smoke Resistant Doors, Windows, Walls & Partitions InstallationExternal approval required

Fire Retardant Exterior Cladding InstallationExternal approval required

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