Restaurants and mobile food service activities

Under the UAE Corporate Tax framework, activities involving transactions with natural persons are categorized as Excluded Activities. Since ISIC 561 primarily serves end-consumers (natural persons), the income fails the 'Qualifying Income' test for the 0% rate, regardless of the entity's location in a Free Zone, unless it falls under the de minimis threshold.

Audit Red Flag

Artificial fragmentation of B2C restaurant sales into B2B catering contracts to bypass the 'natural person' exclusion rule.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.