Retail sale of computers, peripheral units, software and telecommunications equipment in specialized stores

Under the UAE Corporate Tax regime, 'Retail' is explicitly categorized as an Excluded Activity. ISIC 4741 focuses on sales to end-consumers (natural persons). Even if conducted by a Qualifying Free Zone Person, income from retail is taxed at 9% unless it falls under the De Minimis threshold. Forensic scrutiny will focus on the 'Reseller' status of customers to distinguish between Excluded Retail and Qualifying Distribution.

Audit Red Flag

Misclassification of B2C retail transactions as B2B 'Distribution of Goods' to exploit the 0% Qualifying Income regime.

Which UAE zones permit this activity?

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