Electrical installation

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Electrical installation (ISIC 4321) is inherently linked to immovable property. Under the UAE CT framework, income derived from services rendered in relation to immovable property located outside a Free Zone (Mainland) is treated as Excluded Income, regardless of whether the provider is a Qualifying Free Zone Person. Forensic focus will be on the 'situs' of the installation projects.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g) and Article 5

Audit Red Flag

Income reclassification as 'Income from Immovable Property' under Article 5, specifically when installation occurs on UAE Mainland sites.

10 licensable activities under this classification

Advertising Billboards ContractingExternal approval required

Computer Network & Infrastructure Installation & MaintenanceNo external approval required

Electrical Fitting ContractingNo external approval required

From AED 600 (Ajman)

Electricity Transmission & Control Equipment Installation WorksExternal approval required

From AED 1,000 (Abu Dhabi)