Wholesale on a fee or contract basis

ISIC 4610 pertains to wholesale on a fee or contract basis (commission agents/brokers). Under the UAE Corporate Tax framework, 'Distribution of Goods or Materials' is a Qualifying Activity only when the entity takes legal title to the goods. Agency and brokerage services are classified as service provisions to a principal, which are not listed as Qualifying Activities, thereby making the income taxable at the standard 9% rate.

Audit Red Flag

Recharacterizing commission-based agency income (ISIC 4610) as 'Distribution of Goods' income to illicitly claim the 0% Qualifying Free Zone Person rate.

Which UAE zones permit this activity?

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