Cultural education

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, education services (ISIC 8542) are not categorized as Qualifying Activities. Consequently, income derived from cultural education is treated as Non-Qualifying Income. If such income exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity risks losing its Qualifying Free Zone Person status entirely for that Tax Period.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 4

Audit Red Flag

Recharacterizing non-qualifying cultural tuition fees as 'Professional Consulting' or 'Technical Services' to exploit the 0% Qualifying Income regime.

1 licensable activity under this classification

Fine Arts TrainingExternal approval required

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