Camping grounds, recreational vehicle parks and trailer parks

Under Ministerial Decision No. 229 of 2025, the exploitation of immovable property for hospitality purposes (ISIC 552) is categorized as an Excluded Activity. Income derived from the provision of short-term accommodation to non-Free Zone persons (tourists/individuals) fails the Qualifying Income test, as it constitutes a retail-facing hospitality service that competes directly with mainland entities.

Audit Red Flag

Misclassification of 'Immovable Property' income as 'Service Income' to attempt to qualify for the 0% rate under general services.

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