Other professional, scientific and technical activities n.e.c.
Excluded · 9% taxable
Forensic Analysis
DZ requiredSubstance: HIGHAI-derived
ISIC 7490 covers residual professional services. Under the UAE CT framework, professional services are explicitly listed as 'Excluded Activities'. Income derived from these activities is subject to the 9% rate unless the revenue falls below the De Minimis threshold or is provided strictly to other Free Zone Persons (subject to the 'Qualifying Activity' vs 'Excluded Activity' distinction).
“
Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(j)
Audit Red Flag
Re-characterizing 'Excluded' professional services as 'Qualifying' Head Office or Management services to bypass the 0% rate restrictions on mainland-sourced income.
14 licensable activities under this classification
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.