Retail sale via stalls and markets of food, beverages and tobacco products
Excluded · 9% taxable
Forensic Analysis
DZ requiredSubstance: STANDARDAI-derived
Retail sale via stalls and markets (ISIC 4781) is fundamentally a B2C activity. Under the UAE Corporate Tax regime, 'Retail' is explicitly listed as an Excluded Activity when the customer is a natural person. Even if conducted within a Designated Zone, the income derived from end-consumers fails the Qualifying Income test, subjecting the revenue to the standard 9% rate if the de minimis threshold is exceeded.
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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 sales to natural persons as B2B 'Distribution of Goods' to exploit the 0% rate.