Beverage serving activities

ISIC 5630 involves transactions with natural persons. Under the UAE Corporate Tax regime for Free Zone Persons, activities involving natural persons (with limited exceptions) are categorized as Excluded Activities. Consequently, income derived from beverage serving is subject to the standard 9% rate if the de minimis threshold is exceeded or if the entity is a Mainland person.

Audit Red Flag

Misclassification of B2C beverage sales as B2B 'Catering Services' to attempt qualification under 'Distribution' or 'Headquarter Services' categories.

Which UAE zones permit this activity?

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