Higher education

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, Higher Education is classified as a Qualifying Activity. Forensic scrutiny focuses on the 'Core Income Generating Activities' (CIGA), specifically ensuring that curriculum design and teaching are performed within the Free Zone. Income derived from 'Excluded Activities' such as retail or commercial R&D must be segregated to prevent the breach of de minimis thresholds which would disqualify the entire Free Zone Person's 0% status.

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Legal Reference

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

Audit Red Flag

Bundling of commercial research, corporate consultancy, or student accommodation fees with tuition to bypass the 9% tax on non-qualifying revenue streams.

5 licensable activities under this classification

CollegeExternal approval required

Community CollegeExternal approval required

Internet UniversityExternal approval required

Specialized Professional InstituteExternal approval required

UniversityExternal approval required

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