Other passenger land transport

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, 'Transportation of passengers and goods' is a Qualifying Activity. Forensic scrutiny focuses on the 'Domestic vs. International' split; land transport entirely within the UAE mainland may be reclassified as an Excluded Activity if it constitutes a retail service to natural persons or fails the de minimis test.

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Legal Reference

Article 2, Clause 1(f) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Treatment of 'Mainland-to-Mainland' trip revenue as Qualifying Income instead of Non-Qualifying Income subject to the 9% rate.

9 licensable activities under this classification

Electronic Transport ServicesExternal approval required

Inter Urban public Buses ServiceExternal approval required

International Buses ServiceExternal approval required

Luxury Motor Vehicles ServicesExternal approval required

Non-emergency Transport of Patients & EldersExternal approval required

Passengers Transport by Rented BusesExternal approval required

School Buses TransportationExternal approval required

From AED 600 (Ajman)

Which UAE zones permit this activity?

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

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