Freight rail transport

Freight rail is categorized under 'Logistics Services'. Under MD 229 of 2025, income is qualifying if the service is provided to a Free Zone Person or a Non-Resident. Forensic focus is on the 'De Minimis' threshold if the service recipient is a UAE Mainland person, as this may reclassify the income as non-qualifying.

Audit Red Flag

Revenue attribution to 'Mainland-to-Mainland' freight legs where the rail infrastructure crosses non-Designated Zone territory without a Mainland branch allocation.

Which UAE zones permit this activity?

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