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

Retail sale to end consumers is explicitly defined as an Excluded Activity. ISIC 4782 focuses on stalls and markets which are inherently consumer-facing (B2C). Under the Free Zone regime, income from retail activities is subject to the 9% Corporate Tax rate unless it falls under the de minimis threshold. Forensic audit will focus on the 'Natural Person' status of customers.

Audit Red Flag

Reclassification of B2C retail revenue as B2B 'Distribution of Goods' to illicitly claim Qualifying Income status.

Which UAE zones permit this activity?

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