Real estate activities with own or leased property

Income from immovable property is generally treated as Excluded Income under the QFZP regime. While Commercial Property transactions between Free Zone Persons may qualify, ISIC 6810 often involves 'own or leased property' which triggers the 'Excluded Income' provision if the property is residential or located outside a Free Zone. Forensic audit will focus on the 'Commercial' definition per the Cabinet Decision.

Audit Red Flag

Classification of 'Residential' property as 'Commercial' to attempt 0% rate eligibility, or failure to apportion overheads between Qualifying and Excluded real estate income.

Which UAE zones permit this activity?

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