Landscape care and maintenance service activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Landscape maintenance (ISIC 8130) is categorized as a service activity provided to the domestic market. Under the 2025 framework, it does not fall under 'Qualifying Activities' such as Manufacturing or Headquarters Services. Consequently, income derived from this activity is treated as Excluded Income. If this income exceeds the lower of 5% of total revenue or AED 5,000,000, the entity loses its Qualifying Free Zone Person status entirely.

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Legal Reference

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

Audit Red Flag

Misclassification of mainland-sourced service income as 'Qualifying' to bypass the 5% de minimis threshold.

4 licensable activities under this classification

Golf Courses & Football Playgrounds Works & MaintenanceNo external approval required

From AED 1,000 (Abu Dhabi)

Home Gardening servicesNo external approval required

Landscape & Gardening works & MaintenanceNo external approval required

From AED 100 (Abu Dhabi)

Residential Property Care ServicesNo external approval required

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