Activities of employment placement agencies

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Activities under ISIC 7810 are generally categorized as service-based commercial activities. Under the framework of Ministerial Decision No. 229 of 2025, employment placement does not fall under the exhaustive list of 'Qualifying Activities' for Free Zone Persons. Consequently, income derived from this activity is subject to the standard 9% Corporate Tax rate, regardless of the client's location, unless it falls within the De Minimis threshold.

“

Legal Reference

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

Audit Red Flag

Misclassification of placement fees as 'Headquarter Services' or 'Management Services' to attempt 0% Qualifying Income status.

2 licensable activities under this classification

Employment Brokerage Office ServicesExternal approval required

Labor Recruitment Brokerage Office ServicesExternal approval required

Want expert help licensing this activity?

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.

Get your ranked shortlist