Accounting, bookkeeping and auditing activities; tax consultancy

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 6920 falls under 'Professional Services' which are explicitly listed as Excluded Activities. Income from these activities is subject to the 9% Corporate Tax rate if the revenue exceeds the de minimis threshold, regardless of whether the client is a Free Zone Person or a Non-Free Zone Person. Forensic scrutiny will focus on the 'Substance over Form' of intercompany service level agreements (SLAs).

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Legal Reference

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

Audit Red Flag

Recharacterizing professional service fees as 'Headquarter Services' or 'Administrative Support' to attempt to qualify for the 0% rate under Qualifying Activities.

9 licensable activities under this classification

Accounting & BookkeepingNo external approval required

From AED 1,250 (Abu Dhabi)

Auditing Of AccountsExternal approval required

From AED 2,500 (Abu Dhabi)

Billing services ProviderNo external approval required

Recovery Analysis ServicesNo external approval required

stablecoin custody and transfer servicesExternal approval required

stablecoin exchange services.External approval required

Stablecoin issuance servicesExternal approval required

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