Postal activities

Postal activities are typically excluded from the Qualifying Income definition because they involve regulated universal service obligations and often entail transactions with non-Free Zone persons (B2C) or involve the 'distribution of goods' in a manner that does not meet the strict 'Logistics' CIGA requirements. Under MD 229 of 2025, these are treated as non-qualifying revenue, subjecting the entity to the 9% rate if the de minimis threshold is exceeded.

Audit Red Flag

Attempting to re-classify 'Postal Activities' (ISIC 531) as 'Logistics Services' to claim the 0% rate under Qualifying Activities.

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