Security systems service activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 8020 involves monitoring and maintenance of security systems. Under Ministerial Decision No. 229 of 2025, these are categorized as general services. Since they are not explicitly listed as 'Qualifying Activities' and often involve services provided to mainland customers or for mainland properties, the income is generally treated as taxable at 9%.

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Legal Reference

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

Audit Red Flag

Attempting to re-classify physical security system maintenance as 'Software Development' or 'High-Tech Services' to qualify for the 0% regime.

4 licensable activities under this classification

Central Station Linking ServicesExternal approval required

Security Control ServicesExternal approval required

Technical Survey ServicesNo external approval required

Vehicles Tracking Systems ServicesNo external approval required

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