Activities of call centres

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 8220 falls under 'Outsourcing of Services' as a Qualifying Activity. Forensic focus is on whether the CIGA—specifically the management of staff, technology infrastructure, and service delivery—is outsourced to a third party or performed outside the Free Zone, which would disqualify the 0% rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(i)

Audit Red Flag

Misclassification of 'Outsourcing Services' when providing services to a Mainland Related Party without meeting the 'Headquarter Services' arm's length criteria.

2 licensable activities under this classification

Call Centers ServicesNo external approval required

Information Helpline DirectoryExternal approval required

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