General secondary education

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

General secondary education is categorized as a Qualifying Activity. Forensic scrutiny focuses on the separation of core tuition fees from ancillary commercial activities. Under MD 229 of 2025, the 'Substantial Economic Substance' test requires proof that the curriculum delivery and student assessment (Core Income Generating Activities) are physically performed within the Free Zone.

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Legal Reference

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

Audit Red Flag

Misclassification of non-educational revenue (e.g., school bus transport, uniform sales, or canteen commissions) as 'Qualifying Income' when they may exceed the 5% de minimis threshold.

1 licensable activity under this classification

Secondary SchoolExternal approval required

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