Real estate activities on a fee or contract basis

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under the UAE Corporate Tax framework, activities related to immovable property are strictly regulated. ISIC 6820 covers brokerage and management which are typically deemed 'Excluded Activities' when the underlying property is residential or located outside the Free Zone. Even for commercial property, fee-based services often fail the 'Qualifying Income' test if the counterparty is a Mainland person or a natural person, triggering the 9% rate on all associated income.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 2

Audit Red Flag

Recharacterization of brokerage commissions or property management fees as 'Management Consultancy' or 'Administrative Services' to bypass the Excluded Activity classification.

6 licensable activities under this classification

Leasing and Management of other people's property External approval required

From AED 5,000 (Abu Dhabi)

Leasing Property Brokerage AgentsExternal approval required

From AED 1,000 (Abu Dhabi)

Pre-Fabricated Houses RentalNo external approval required

Real Estate Buying & Selling BrokerageExternal approval required

From AED 1,000 (Abu Dhabi)

Real Estate ConsultanciesExternal approval required

From AED 2,500 (Abu Dhabi)

Real Estate Valuation ServicesExternal approval required

From AED 1,500 (Abu Dhabi)

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