Retail sale in non-specialized stores with food, beverages or tobacco predominating

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 4711 pertains to retail sales primarily to natural persons. Under the Free Zone Corporate Tax regime, 'Retail' is explicitly defined as an Excluded Activity. Income from this code will disqualify the Free Zone Person from the 0% regime if it exceeds the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000). Forensic focus is on the 'Natural Person' test and the 'Designated Zone' physical delivery requirement.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Artificial fragmentation of B2C retail transactions into B2B wholesale invoices to circumvent the 'Excluded Activity' classification.

9 licensable activities under this classification

Co-Operative SocietyNo external approval required

Co-Operatives AgriculturalNo external approval required

Co-Operatives IndustrialNo external approval required

Floating Mini StoreExternal approval required

Grinding ShopNo external approval required

Grocery StoreNo external approval required

Mini MartNo external approval required

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