Retail sale of sporting equipment in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale of goods is explicitly categorized as an Excluded Activity under the UAE Corporate Tax regime for Qualifying Free Zone Persons. Income derived from the sale of sporting equipment to end consumers (B2C) is subject to the 9% Corporate Tax rate, even if the entity is located within a Designated Zone.

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Legal Reference

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

Audit Red Flag

Attempting to classify B2C retail sales as 'Distribution of Goods' (a Qualifying Activity) to apply the 0% rate.

9 licensable activities under this classification

Bicycles & Spare Parts TradingNo external approval required

Camping Requisites TradingNo external approval required

Diving Equipment TradingNo external approval required

Fishing & Hunting Requisites TradingNo external approval required

Fishing Tackles TradingNo external approval required

Ship & Boats Spare Parts & Components TradingExternal approval required

Ships & Boats TradingExternal approval required

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