Other building and industrial cleaning activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 8129 covers specialized cleaning services. Under the UAE CT framework, general services provided to non-Free Zone persons are categorized as Excluded Activities. Unless the service is provided to a Qualifying Free Zone Person (B2B) and does not involve immovable property located in the mainland, the income is subject to the 9% statutory rate. Forensic scrutiny will focus on the location of the 'industrial' assets being cleaned.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Mainland' cleaning contracts as 'Free Zone' services to exploit the De Minimis rule.

5 licensable activities under this classification

Advertising Signboards Cleaning ServicesNo external approval required

From AED 1,250 (Abu Dhabi)

Aircraft Cleaning ServicesExternal approval required

Airport Runways Cleaning ServicesExternal approval required

Streets Cleaning ServicesNo external approval required

Yacht Cleaning ServicesNo external approval required

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