Renting and leasing of recreational and sports goods

ISIC 7721 covers consumer-centric rentals (B2C). Under Ministerial Decision No. 229 of 2025, this activity does not fall within the exhaustive list of 'Qualifying Activities'. It is generally categorized as a retail-adjacent service. If the lessee is a natural person or a mainland entity, the income is 'Excluded Income' and subject to the 9% Corporate Tax rate, subject to de minimis rules.

Audit Red Flag

Attempting to reclassify the leasing of pleasure craft or yachts as 'Leasing of Ships' under Qualifying Activities to claim the 0% rate.

Which UAE zones permit this activity?

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