Sale, maintenance and repair of motorcycles and related parts and accessories

ISIC 4540 covers retail trade and repair services. Under the framework of Ministerial Decision No. 229 of 2025, 'Retail Trade' and 'Repair Services' are categorized as Excluded Activities. Even if conducted by a Free Zone Person, income from the sale of motorcycles to end-consumers or the provision of maintenance services is subject to the 9% corporate tax rate as it fails the Qualifying Activity criteria.

Audit Red Flag

Misclassification of B2C retail sales or workshop service income as 'Distribution of Goods' to benefit from the 0% Qualifying Income rate.

Which UAE zones permit this activity?

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