Retail sale of automotive fuel in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale of goods to end consumers is explicitly defined as an Excluded Activity. Under ISIC 4730, the sale of automotive fuel in specialized stores (gas stations) constitutes a retail activity. Consequently, income derived from this activity is considered Non-Qualifying Income and is subject to the 9% Corporate Tax rate, even if conducted by a Qualifying Free Zone Person.

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Legal Reference

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

Audit Red Flag

Artificial fragmentation of sales contracts to mischaracterize B2C retail fuel transactions as B2B wholesale distribution to a Designated Zone entity.

3 licensable activities under this classification

Diesel Fuel Transport & DistributionExternal approval required

Gas StationExternal approval required

Lubricants & Grease TradingExternal approval required

Which UAE zones permit this activity?

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