Retail sale of computers, peripheral units, software and telecommunications equipment in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under the UAE Corporate Tax regime, 'Retail' is explicitly categorized as an Excluded Activity. ISIC 4741 focuses on sales to end-consumers (natural persons). Even if conducted by a Qualifying Free Zone Person, income from retail is taxed at 9% unless it falls under the De Minimis threshold. Forensic scrutiny will focus on the 'Reseller' status of customers to distinguish between Excluded Retail and Qualifying Distribution.

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Legal Reference

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

Audit Red Flag

Misclassification of B2C retail transactions as B2B 'Distribution of Goods' to exploit the 0% Qualifying Income regime.

11 licensable activities under this classification

Calculators & Spare Parts TradingNo external approval required

Computer & Data Processing Requisites TradingNo external approval required

Computer Systems & Communication Equipment Software TradingNo external approval required

From AED 1,000 (Abu Dhabi)

Computers & Requisites TradingNo external approval required

Mobile Phones & Accessories TradingNo external approval required

From AED 1,000 (Abu Dhabi)

Robotics & Smart Machines TradingNo external approval required

SIM Trading

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