Retail sale via stalls and markets

3 activity classes

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale via stalls and markets (ISIC 478) is fundamentally a B2C activity. Under the UAE Corporate Tax regime for Free Zone Persons, retail trade is explicitly defined as an Excluded Activity. Income derived from transactions with natural persons (consumers) is disqualified from the 0% preferential rate, subjecting the net profit to the standard 9% rate once the threshold is exceeded.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize B2C retail sales as B2B wholesale distribution to claim Qualifying Income status under the 'Distribution of Goods' category.

Browse activity classes

ISIC 4781

Excluded · 9% taxable

Retail sale via stalls and markets of food, beverages and tobacco products

8 licensable activities

DZ required

ISIC 4782

Excluded · 9% taxable

Retail sale via stalls and markets of textiles, clothing and footwear

0 licensable activities

DZ required

ISIC 4789

Excluded · 9% taxable

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