Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 4759 focuses on retail sales to end-consumers. Under Ministerial Decision No. 229 of 2025, the 0% rate for 'Distribution of Goods' is strictly limited to B2B transactions (resale or processing). Retail activities are classified as Excluded Activities, subjecting the income to the standard 9% Corporate Tax rate regardless of Free Zone status.

“

Legal Reference

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

Audit Red Flag

Attempting to recharacterize B2C retail transactions as B2B 'Distribution of Goods' to illicitly access the 0% regime.

17 licensable activities under this classification

Air-Condition TradingNo external approval required

Antennas TradingNo external approval required

Bamboo, Cane & Wicker Products TradingNo external approval required

Ceramic & Chinaware TradingNo external approval required

Chandeliers TradingNo external approval required

Cookers & Cookstoves TradingNo external approval required

Cutlery & Silverware TradingNo external approval required

Want expert help licensing this activity?

Leave your details and a licensing adviser will call you back about where this activity can be licensed, the approvals it needs and what it costs. There's no charge to ask.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

Get your ranked shortlist