Retail sale of food in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale of food in specialized stores (ISIC 4721) is categorized as an Excluded Activity under the UAE Corporate Tax framework for Free Zone Persons. Income derived from transactions with natural persons (B2C) is subject to the standard 9% rate. Forensic auditors will verify the 'Taxable Person' status of counterparties to ensure retail revenue is not improperly commingled with Qualifying Income.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize B2C retail food sales as B2B 'distribution' or 'wholesale' to claim Qualifying Income status.

32 licensable activities under this classification

Baby Food TradingNo external approval required

Bread & Bakery Products TradingExternal approval required

Canned & Preserved Food TradingExternal approval required

Coffee TradingExternal approval required

From AED 500 (Abu Dhabi)

Confectionary & Chocolate TradingExternal approval required

Dairy Products TradingExternal approval required

Dates TradingExternal approval required

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