Other social work activities without accommodation

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Activities under ISIC 8890 are primarily directed at natural persons. Under the UAE Corporate Tax regime for Free Zone Persons, providing services to natural persons is categorized as an 'Excluded Activity'. Consequently, income derived from these activities is subject to the 9% headline rate if it exceeds the de minimis threshold, regardless of the provider's Free Zone status.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize welfare services provided to natural persons as 'Management Consultancy' to B2B clients to bypass the Excluded Activity threshold.

3 licensable activities under this classification

Educational ServicesExternal approval required

Parents of Children with Disabilities ConsultantNo external approval required

Protection from Abuse, Neglect & Exploitation ServicesExternal approval required

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