Camping grounds, recreational vehicle parks and trailer parks

Income from ISIC 5520 is primarily derived from the exploitation of land (immovable property). Under the UAE Corporate Tax regime for Free Zone Persons, income from immovable property is an 'Excluded Activity' when the transaction is with a non-Free Zone Person (natural persons/tourists). As camping grounds are inherently B2C, the revenue fails the Qualifying Income test and is subject to the 9% headline rate.

Audit Red Flag

Reclassifying 'site rental income' as 'service fees' or 'equipment rental' to circumvent the exclusion of income derived from immovable property provided to non-Free Zone Persons.

Which UAE zones permit this activity?

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