Passenger air transport

Passenger air transport is treated as a Qualifying Activity when conducted internationally. Forensic scrutiny focuses on the location of 'Core Income Generating Activities' (CIGA), specifically flight operations, crew management, and safety oversight. Income from ancillary services (e.g., duty-free, excess baggage) must be strictly partitioned to ensure they do not exceed the de minimis threshold if not explicitly listed as qualifying.

Audit Red Flag

Misclassification of domestic point-to-point transport as international transport to exploit the 0% rate

Which UAE zones permit this activity?

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