ISIC 9609 is a residual category encompassing services provided to natural persons (B2C). Under the framework of Ministerial Decision No. 229 of 2025, services provided to individuals are generally treated as Excluded Activities, regardless of the provider's Free Zone status, unless they fall under specific exceptions not applicable to 'personal services n.e.c.'
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 3(f)
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Misclassification of B2C personal services as B2B 'Management Consultancy' to attempt 0% tax rate eligibility.
13 licensable activities under this classification
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