Other specialized construction activities

Specialized construction (ISIC 4390) is categorized as a Qualifying Activity under the 'Construction of immovable property' head. However, forensic scrutiny focuses on the 'location of the property' rule. If the service is rendered to a mainland customer for a mainland asset, it constitutes Excluded Income regardless of the provider's Free Zone status.

Audit Red Flag

Misclassification of income derived from construction services performed on mainland UAE sites as Qualifying Income.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.