Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores (ISIC 4759) | UAE Activity Classification | Scout by Arakan
Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores
Excluded · 9% taxable
Forensic Analysis
DZ requiredSubstance: STANDARDAI-derived
ISIC 4759 focuses on retail sales to end-consumers. Under Ministerial Decision No. 229 of 2025, the 0% rate for 'Distribution of Goods' is strictly limited to B2B transactions (resale or processing). Retail activities are classified as Excluded Activities, subjecting the income to the standard 9% Corporate Tax rate regardless of Free Zone status.
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Legal Reference
Article 3, Clause 1(a) of Ministerial Decision No. 229 of 2025
Audit Red Flag
Attempting to recharacterize B2C retail transactions as B2B 'Distribution of Goods' to illicitly access the 0% regime.
17 licensable activities under this classification