Beverage serving activities

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 563 involves the preparation and serving of beverages for immediate consumption. Under the UAE Corporate Tax framework, specifically regarding Qualifying Free Zone Persons, the provision of services to end users (natural persons) is classified as an Excluded Activity. Consequently, income derived from these activities is subject to the standard 9% corporate tax rate, provided the de minimis threshold is exceeded or the entity fails to meet QFZP criteria.

“

Legal Reference

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

Audit Red Flag

Attempting to recharacterize retail beverage sales to end consumers as 'Distribution of Goods' or 'Wholesale' to claim the 0% rate.

Browse activity classes

ISIC 5630

Excluded · 9% taxable

Beverage serving activities

5 licensable activities

DZ required

Not sure which activity applies to you?

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

Get your ranked shortlist