Specialized design activities

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 7410 (Specialized design) typically constitutes a 'Professional Service'. Under the Free Zone Corporate Tax regime, professional services are generally Excluded Activities unless provided to other Free Zone Persons. Forensic auditors will scrutinize the 'De Minimis' threshold to ensure non-qualifying revenue does not exceed 5% of total revenue or AED 5 million.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2 (Qualifying Income) and Article 3 (Excluded Activities)

Audit Red Flag

Re-characterizing commercial graphic or interior design fees as 'Headquarter Services' or 'Management Services' to related parties to bypass the Excluded Activity classification.

2 licensable activities under this classification

Calligraphers & PaintersNo external approval required

Fashion DesigningNo external approval required

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