Wired telecommunications activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Wired telecommunications (ISIC 6110) is categorized as an Excluded Activity under the updated 2025 framework to prevent tax base erosion and maintain competitive neutrality with mainland incumbents. Income from these activities is generally subject to the 9% Corporate Tax rate, even if conducted by a Qualifying Free Zone Person, as it is deemed to have a domestic market nexus.

“

Legal Reference

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

Audit Red Flag

Misclassification of 'Mainland' retail subscriber revenue as 'Free Zone' B2B wholesale revenue to attempt 0% rate application.

2 licensable activities under this classification

Data & Television Signals Distribution Cables Systems OperationExternal approval required

Switching & Transmission Facilities Operation & MaintenanceExternal approval required

Want expert help licensing this activity?

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.

Get your ranked shortlist