ISIC 9529 involves services typically rendered to natural persons for personal use. Under Ministerial Decision No. 229 of 2025, providing services to non-business persons is categorized as an Excluded Activity. If such revenue exceeds the de minimis limit, the Free Zone Person loses its Qualifying status, subjecting all taxable income to the 9% rate.
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Legal Reference
Article 3, Clause 2(g) of Ministerial Decision No. 229 of 2025
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Misclassification of B2C (individual) repair services as B2B (business) transactions to circumvent the 5% de minimis threshold.
13 licensable activities under this classification
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