Retail sale via stalls and markets of food, beverages and tobacco products

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale via stalls and markets (ISIC 4781) is fundamentally a B2C activity. Under the UAE Corporate Tax regime, 'Retail' is explicitly listed as an Excluded Activity when the customer is a natural person. Even if conducted within a Designated Zone, the income derived from end-consumers fails the Qualifying Income test, subjecting the revenue to the standard 9% rate if the de minimis threshold is exceeded.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize B2C retail sales to natural persons as B2B 'Distribution of Goods' to exploit the 0% rate.

8 licensable activities under this classification

BakerExternal approval required

Beverages CanteenExternal approval required

Dates SellerNo external approval required

Fish SellerExternal approval required

Fodder SellerNo external approval required

Folk Goods SellerNo external approval required

Fruit & Vegetable SellerNo external approval required

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