Combined facilities support activities

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 8110 covers multi-disciplinary support. Under MD 229 of 2025, income is Qualifying only if the recipient is a Qualifying Free Zone Person and the services do not constitute 'Excluded Activities' such as services to natural persons or mainland-linked property maintenance. Forensic focus is on the 'Core Income Generating Activity' (CIGA) being performed physically within the zone.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g) and Article 4, Clause 2

Audit Red Flag

Reclassification of services as 'Immovable Property Related' when performed on mainland assets, triggering 9% tax on gross revenue regardless of the service provider's Free Zone status.

1 licensable activity under this classification

Concierge ServicesNo external approval required

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