Architectural and engineering activities and related technical consultancy

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, professional services (ISIC 7110) are categorized as Excluded Activities. Income derived from these services is subject to the 9% corporate tax rate unless the revenue is derived from a Qualifying Free Zone Person and falls within the de minimis threshold, or the entity can prove the income is not from a 'Professional Service' as defined in the executive regulations.

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Legal Reference

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

Audit Red Flag

Misclassification of architectural design fees as 'Headquarter Services' or 'Management Services' to circumvent the Excluded Activity status of professional services.

73 licensable activities under this classification

Aeronautical Engineering ServicesExternal approval required

Airports Engineering ServicesExternal approval required

From AED 2,500 (Abu Dhabi)

Archeological Restoration & Conservation Engineering ServicesExternal approval required

Architectural Prospective Drawings ServicesNo external approval required

Automobile Engineering ServicesExternal approval required

Aviation Electrical Network & Distribution Engineering ServicesExternal approval required

Aviation Equipment Engineering ServicesExternal approval required

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