Other land transport

ISIC 492 encompasses domestic passenger and freight transport. Under the UAE Corporate Tax framework for Free Zone Persons, domestic land transport is generally categorized as an Excluded Activity. Unless the transport is strictly 'International' (crossing borders) and meets the specific criteria for Qualifying Activities, the income is subject to the standard 9% rate.

Audit Red Flag

Attempting to recharacterize domestic road haulage or courier services as 'International Transport' to exploit the 0% Free Zone rate.

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