General cleaning of buildings

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 8121 constitutes a service related to immovable property. Under the Qualifying Free Zone Person regime, income derived from services provided to non-Free Zone persons or services related to Mainland immovable property is treated as non-qualifying. As this activity is not listed under 'Qualifying Activities' in MD 229 of 2025 and typically involves physical performance at the site of the asset, it fails the 'Qualifying Income' test unless it falls under the De Minimis threshold.

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Legal Reference

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

Audit Red Flag

Attempting to apply the 0% rate to cleaning services provided to Mainland branches of Free Zone entities by mischaracterizing the service as 'Head Office Support'.

3 licensable activities under this classification

Building Cleaning ServicesNo external approval required

From AED 1,250 (Abu Dhabi)

Public Health Pests Control ServicesExternal approval required

Tanks & Containers Cleaning ServicesExternal approval required

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