ISIC 8010 is not listed as a Qualifying Activity under the UAE Corporate Tax regime. As a service-based activity, it is categorized as an Excluded Activity when provided to non-Free Zone persons. Furthermore, the physical nature of security services often creates a Permanent Establishment or mainland-sourced income risk if the guards are stationed outside the Free Zone.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2 (Excluded Activities)
Audit Red Flag
Attributing income from security services performed at mainland client sites to the Free Zone entity at a 0% rate, violating the 'Excluded Activity' and 'Mainland Sourced' provisions.
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