Computer consultancy and computer facilities management activities

Under Ministerial Decision No. 229 of 2025, professional services including consultancy are categorized as Excluded Activities. While ISIC 6201 (Programming) may qualify under specific IP regimes, 6202 (Consultancy) is strictly professional service. Income derived from this activity by a Qualifying Free Zone Person is subject to the 9% Corporate Tax rate if it exceeds the de minimis threshold or is conducted with Mainland persons.

Audit Red Flag

Re-characterizing professional consultancy fees as 'software licensing' or 'technical support' to bypass the Excluded Activity classification.

Which UAE zones permit this activity?

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