Rental and leasing activities

4 activity groups

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, leasing of ships and aircraft remains Qualifying, but general rental of motor vehicles and personal goods (ISIC 7710-7729) is Excluded unless the counterparty is a Qualifying Free Zone Person (QFZP) who is the beneficial recipient. Forensic focus is on the 'use and enjoyment' location of the leased asset.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(i) and Article 3

Audit Red Flag

Embedded finance components in operating leases being recharacterized as 'Financial Services' (Excluded Activity) to trigger the 5% De Minimis breach.

Browse activity groups

ISIC 771

Excluded · 9% taxable

Renting and leasing of motor vehicles

14 licensable activities

DZ required

ISIC 772

Excluded · 9% taxable

Renting and leasing of personal and household goods

10 licensable activities

DZ required

ISIC 773

Excluded · 9% taxable

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