Real estate activities with own or leased property
Excluded · 9% taxable
Forensic Analysis
DZ requiredSubstance: HIGHAI-derived
Income from immovable property is generally treated as Excluded Income under the QFZP regime. While Commercial Property transactions between Free Zone Persons may qualify, ISIC 6810 often involves 'own or leased property' which triggers the 'Excluded Income' provision if the property is residential or located outside a Free Zone. Forensic audit will focus on the 'Commercial' definition per the Cabinet Decision.
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Legal Reference
Article 2, Clause 3(a) of Ministerial Decision No. 229 of 2025
Audit Red Flag
Classification of 'Residential' property as 'Commercial' to attempt 0% rate eligibility, or failure to apportion overheads between Qualifying and Excluded real estate income.
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