Answer:
(Article 46 of Federal Decree-Law No. 8 of 2017 on Value Added Tax)
1. Financial services – services related to transactions involving money (or its equivalents) and the provision of credit.
2. Residential buildings – lease or sale, if not subject to the zero rate (e.g., leases longer than 6 months).
3. Bare land – land with no buildings or civil engineering works.
4. Local passenger transport – transportation of passengers within the UAE using vehicles specifically designed for this purpose, including buses, metro, water, and air transport, excluding sightseeing tours and excursions.