Washing and (dry-) cleaning of textile and fur products

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9601 is categorized as a personal service activity. It is not listed as a 'Qualifying Activity' under Ministerial Decision No. 229 of 2025. Consequently, income derived from this activity is treated as Non-Qualifying Income, subject to the 9% Corporate Tax rate unless it falls within the de minimis threshold of a Qualifying Free Zone Person.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3 (Excluded Activities) and Article 2 (Qualifying Activities)

Audit Red Flag

Attempting to reclassify industrial laundry services as 'Manufacturing' or 'Processing' under Article 2(1)(a) to access the 0% rate.

6 licensable activities under this classification

Auto Seats CleaningNo external approval required

Carpets & Textiles MendingNo external approval required

Carpets CleaningNo external approval required

Cloth Pressing ServicesNo external approval required

Dry Cleaning ServicesNo external approval required

Laundry ServicesNo external approval required

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