Short term accommodation activities

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Income from ISIC 551 is primarily derived from transactions with Natural Persons (tourists/guests). Under the UAE CT framework, transactions with Natural Persons are categorized as Excluded Activities. Furthermore, income from Commercial Immovable Property located in a Free Zone is subject to the 9% rate when the counterparty is not a Free Zone Person, which is the standard case for hospitality services.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2 (Excluded Activities) and Cabinet Decision No. 100 of 2023

Audit Red Flag

Attempting to reclassify 'Short-term accommodation' as 'Leasing of Immovable Property' to exploit the 0% rate on transactions with Free Zone Persons.

Browse activity classes

ISIC 5510

Excluded · 9% taxable

Short term accommodation activities

1 licensable activity

DZ required

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