Retail sale of other household equipment in specialized stores

4 activity classes

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail activities are explicitly categorized as Excluded Activities under the UAE Corporate Tax framework for Free Zone Persons. ISIC 475 involves sales to end-consumers (natural persons), which disqualifies the income from the 0% regime. Even if the entity is located in a Designated Zone, the retail nature of the trade overrides the geographic benefit.

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Legal Reference

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

Audit Red Flag

Artificial fragmentation of sales contracts to disguise B2C retail transactions as B2B wholesale distribution to illicitly claim Qualifying Income status.

Browse activity classes

ISIC 4751

Excluded · 9% taxable

Retail sale of textiles in specialized stores

6 licensable activities

DZ required

ISIC 4752

Excluded · 9% taxable

Retail sale of hardware, paints and glass in specialized stores

67 licensable activities

DZ required

ISIC 4753

Excluded · 9% taxable

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