Maintenance and repair of motor vehicles

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 452 is classified as a service activity typically provided to the domestic market. Under the framework of Ministerial Decision No. 229 of 2025, maintenance and repair of motor vehicles are generally treated as 'Excluded Activities' because they constitute retail-facing services or services provided to natural persons, which do not meet the criteria for Qualifying Income for Free Zone Persons.

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Legal Reference

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

Audit Red Flag

Attempting to categorize B2C vehicle repairs as 'Logistics Support Services' to bypass the 5% de minimis threshold for non-qualifying revenue.

Browse activity classes

ISIC 4520

Excluded · 9% taxable

Maintenance and repair of motor vehicles

20 licensable activities

DZ required

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