Advertising services under ISIC 7310 are not defined as Qualifying Activities. Revenue generated from advertising is treated as Non-Qualifying Income. If such income exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity loses its Qualifying Free Zone Person status and is subject to the 9% corporate tax rate on all taxable income.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 3
Audit Red Flag
Re-characterizing advertising agency fees as 'Headquarter Services' or 'Management Services' to exploit the 0% Qualifying Activity rate.
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