Temporary employment agency activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, temporary employment agency activities (ISIC 7820) are categorized as a service activity that does not fall within the exhaustive list of 'Qualifying Activities'. Consequently, income derived from providing staff to non-Free Zone persons is treated as taxable at the 9% rate. Forensic focus is on the 'place of consumption' of the service and the regulatory status of the end-user.

“

Legal Reference

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

Audit Red Flag

Misclassification of labor supply to Mainland clients as 'Qualifying Income' to exploit the 0% rate

1 licensable activity under this classification

Medical Equipment Management & OperationExternal 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