Other construction installation

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Activities under ISIC 4329 involve physical labor and equipment deployment. Under Ministerial Decision No. 229 of 2025, income is only Qualifying if the installation is performed within the geographical boundaries of a Free Zone. Any installation on mainland UAE real estate constitutes a Domestic Permanent Establishment, making that specific revenue stream taxable at 9%.

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Legal Reference

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

Audit Red Flag

Revenue leakage where mainland installation projects are incorrectly booked under the Free Zone license to exploit the 0% rate, ignoring Permanent Establishment (PE) triggers.

7 licensable activities under this classification

Airports Ground Support Equipment Installation & MaintenanceExternal approval required

From AED 1,500 (Abu Dhabi)

Building MaintenanceNo external approval required

From AED 1,000 (Abu Dhabi)

Electrical Fittings & Fixtures ServicesNo external approval required

From AED 600 (Ajman)

Historical Sites RestorationExternal approval required

Lifts & Escalators ContractingExternal approval required

From AED 1,000 (Abu Dhabi)

Sanitary Installation & Pipes RepairingNo external approval required

From AED 500 (Abu Dhabi)