Wireless telecommunications activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, wireless telecommunications activities are categorized as Excluded Activities. This prevents Free Zone Persons from applying the 0% preferential rate to income derived from regulated connectivity services, ensuring parity with mainland operators. Forensic focus is on the 'substance over form' regarding the underlying transmission technology versus the service label.

“

Legal Reference

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

Audit Red Flag

Misclassification of telecommunications revenue as 'Software as a Service' (SaaS) or 'Data Hosting' to bypass the excluded activity list.

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