Other passenger land transport

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, 'Transportation of passengers and goods' is a Qualifying Activity. Forensic scrutiny focuses on the 'Domestic vs. International' split; land transport entirely within the UAE mainland may be reclassified as an Excluded Activity if it constitutes a retail service to natural persons or fails the de minimis test.

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Legal Reference

Article 2, Clause 1(f) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Treatment of 'Mainland-to-Mainland' trip revenue as Qualifying Income instead of Non-Qualifying Income subject to the 9% rate.

9 licensable activities under this classification

Electronic Transport ServicesExternal approval required

Inter Urban public Buses ServiceExternal approval required

International Buses ServiceExternal approval required

Luxury Motor Vehicles ServicesExternal approval required

Non-emergency Transport of Patients & EldersExternal approval required

Passengers Transport by Rented BusesExternal approval required

School Buses TransportationExternal approval required

From AED 600 (Ajman)

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