Food and beverage service activities

3 activity groups

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 56 activities are primarily consumer-facing. Under the UAE Corporate Tax regime for Qualifying Free Zone Persons, activities conducted with natural persons are categorized as 'Excluded Activities'. Unless the income falls under the De Minimis threshold (the lower of 5% of total revenue or AED 5,000,000), the entity will fail to meet the requirements of a Qualifying Free Zone Person, subjecting all income to the 9% corporate tax rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Artificial fragmentation of B2C restaurant revenue into B2B 'corporate catering' contracts to circumvent the prohibition on transactions with natural persons.

Browse activity groups

ISIC 561

Excluded · 9% taxable

Restaurants and mobile food service activities

4 licensable activities

DZ required

ISIC 562

Excluded · 9% taxable

Event catering and other food service activities

7 licensable activities

DZ required

ISIC 563

Excluded · 9% taxable

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