Passenger rail transport, interurban

Under Ministerial Decision No. 229 of 2025, passenger transport that does not cross international borders is classified as a domestic activity. Income derived from the transport of natural persons within the State is generally excluded from Qualifying Income for Free Zone Persons, as it competes directly with mainland providers and utilizes national infrastructure.

Audit Red Flag

Attempting to recharacterize domestic interurban passenger fares as 'International Transport' or 'Logistics Services' to bypass the 9% domestic rate.

Which UAE zones permit this activity?

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