Management consultancy activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the UAE Corporate Tax framework, 'Consultancy and Advisory services' are explicitly listed as Excluded Activities. While ISIC 7020 covers a broad range of activities, for CT purposes, if these services are provided to any person other than a Free Zone Person, or if they do not meet the strict definition of 'Headquarter Services' under Article 2, the income is non-qualifying. Forensic focus is on the 'De Minimis' threshold; if non-qualifying revenue exceeds 5% of total revenue or AED 5 million, the entity loses its Qualifying Free Zone Person status entirely.

“

Legal Reference

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

Audit Red Flag

Re-characterizing general management consultancy (Excluded) as 'Headquarter Services' (Qualifying) to related parties without meeting the 'central management and control' substance criteria.

33 licensable activities under this classification

Consulting and Transfer of Knowledge and Military EquipmentExternal approval required

Cooking ConsultantNo external approval required

Cost Control & Risk Management ServicesNo external approval required

Customs ConsultantNo external approval required

Facilities Resources Planning ConsultancyNo external approval required

Feasibility Studies ConsultanciesNo external approval required

Fine Arts ConsultanciesNo external approval required

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