Other professional, scientific and technical activities n.e.c.

ISIC 7490 covers residual professional services. Under the UAE CT framework, professional services are explicitly listed as 'Excluded Activities'. Income derived from these activities is subject to the 9% rate unless the revenue falls below the De Minimis threshold or is provided strictly to other Free Zone Persons (subject to the 'Qualifying Activity' vs 'Excluded Activity' distinction).

Audit Red Flag

Re-characterizing 'Excluded' professional services as 'Qualifying' Head Office or Management services to bypass the 0% rate restrictions on mainland-sourced income.

Which UAE zones permit this activity?

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