Retail sale of automotive fuel in specialized stores

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale of automotive fuel (ISIC 473) is categorized as 'Retail Trade' under the UAE Corporate Tax framework. Per the Qualifying Free Zone Person (QFZP) regime, retail activities conducted with end-consumers (natural persons) are specifically listed as Excluded Activities. Consequently, income derived from this activity is subject to the standard 9% Corporate Tax rate, even if conducted by a Free Zone entity.

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Legal Reference

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

Audit Red Flag

Incorrectly classifying retail fuel sales to end-consumers as 'Distribution of Goods' to Qualifying Persons to claim 0% rate.

Browse activity classes

ISIC 4730

Excluded · 9% taxable

Retail sale of automotive fuel in specialized stores

3 licensable activities

DZ required

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