Photographic activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 7420 is primarily categorized as a service provided to end consumers (natural persons). Under the framework established by Ministerial Decision No. 229 of 2025, services provided to end consumers are classified as Excluded Activities. Consequently, income derived from these activities is subject to the standard 9% Corporate Tax rate unless it remains below the de minimis threshold of 5% of total revenue or AED 5,000,000.

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Legal Reference

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

Audit Red Flag

Attempting to classify B2C portrait or event photography as B2B 'advertising production' to circumvent the de minimis threshold for Excluded Activities.

6 licensable activities under this classification

Aerial photography servicesExternal approval required

Commercial Photographs ProductionNo external approval required

Film DevelopingNo external approval required

Multi-Dimensional Images Production (Hologram)No external approval required

Parties & Events FilmingNo external approval required

Photography ServicesNo external approval required

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