Publishing of newspapers, journals and periodicals

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Publishing activities (ISIC 5813) are primarily driven by the exploitation of Intellectual Property (Copyrights). Under the UAE Corporate Tax regime for Free Zone Persons, income derived from Intellectual Property is an 'Excluded Activity' unless it qualifies under the Nexus Approach for 'Qualifying Intellectual Property'. Since copyrights on literary works/periodicals generally do not meet the definition of Qualifying IP (which is restricted to patents and copyrighted software), the income is subject to the standard 9% rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2 (Excluded Activities) and Article 4 (IP Income)

Audit Red Flag

Reclassifying royalty income from copyrighted content as 'consultancy' or 'advertising services' to evade the IP income exclusion.

1 licensable activity under this classification

Publishing Of Newspapers, Magazines & PeriodicalsExternal approval required

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