Retail sale of audio and video equipment in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail activities are explicitly listed as Excluded Activities under the UAE Corporate Tax regime for Free Zone Persons. Income derived from the sale of audio/video equipment to end-consumers (natural persons) or non-Qualifying Free Zone Persons is subject to the 9% statutory rate if the de minimis threshold is exceeded.

“

Legal Reference

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

Audit Red Flag

Attempting to recharacterize B2C retail transactions as B2B 'Distribution of Goods' to qualify for the 0% rate.

3 licensable activities under this classification

Audio-Visual, Recording Equipment & Accessories TradingNo external approval required

Electric Vehicles Charging Stations & Systems & Spare Parts TradingNo external approval required

Radio, T.V. Stations, Cinema & Theatre Equipment TradingExternal approval required

Which UAE zones permit this activity?

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

Get your ranked shortlist