Other telecommunications activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 6190 encompasses specialized telecommunications applications. Under Ministerial Decision No. 229 of 2025, telecommunications services are classified as Excluded Activities. Forensic scrutiny focuses on the 'De Minimis' threshold; if non-qualifying revenue from these activities exceeds 5% of total revenue or AED 5,000,000, the entity loses its Qualifying Free Zone Person status entirely.

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Legal Reference

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

Audit Red Flag

Re-invoicing of connectivity services or VoIP provision to mainland UAE customers disguised as 'Technical Support' or 'Software as a Service'.

4 licensable activities under this classification

Farm Animals & Birds TrackingNo external approval required

Internet ServicesExternal approval required

Managing & Operating Satellites & Provision Satellite ServicesExternal approval required

Online Gaming ServicesExternal approval required

From AED 600 (Ajman)

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