Reconstruction or restoration of existing

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This means that a small entrepreneur who carries out construction activities, regardless of his/her small entrepreneur status, will be taxed at 20% instead of 1% if he/she receives income from such activities from a company, organization, or individual entrepreneur. What types of income from construction activities will be subject to the 20% rate for small entrepreneurs? Group 41.2 of the above-mentioned classifier includes activities such as the full range of services for the construction of residential and non-residential buildings - on a fee or contract basis, on own account.


Groups 41.2 , 42, and 43 of the classifier cover almost all types of construction activities: Construction of all types of residential buildings; Construction of all types of non-residential buildings; Installation and dubai fax data erection of prefabricated structures on construction sites;

residential buildings; Construction of roads and highways ; Construction of runways, construction of above-ground and underground railways, which includes the construction of railways and subways; Construction of bridges and tunnels; Construction of sewage systems, water treatment plants and pumping stations; Drilling wells; Construction of distribution facilities to provide electricity or telecommunications; Removal of existing structures and preparation of the construction site; Dismantling and taking down