Retail sale of music and video recordings in specialized stores

Retail sale of goods to end consumers (natural persons) is explicitly categorized as an Excluded Activity. Under the Qualifying Free Zone Person regime, income from retail activities is subject to the 9% Corporate Tax rate if the de minimis threshold is exceeded, as it does not constitute 'Wholesale Distribution' which requires B2B trade.

Audit Red Flag

Attempting to recharacterize B2C retail revenue as 'Distribution of Goods' to non-Free Zone persons to exploit the 0% regime.

Which UAE zones permit this activity?

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