Retail sale of books, newspapers and stationary in specialized stores

Retail sale of goods is categorized as an Excluded Activity under the Qualifying Free Zone Person regime. Under Ministerial Decision No. 229 of 2025, transactions with natural persons (B2C) do not constitute Qualifying Income, subjecting the net profit from these activities to the standard 9% corporate tax rate, unless the de minimis threshold is not exceeded.

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Artificial fragmentation of retail sales into 'consultancy' or 'wholesale' contracts to bypass the Excluded Activity classification

Which UAE zones permit this activity?

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