Renting of video tapes and disks

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 7722 primarily involves transactions with natural persons. Under the UAE Corporate Tax regime for Qualifying Free Zone Persons, activities conducted with natural persons are categorized as Excluded Activities. Unless the income from these transactions falls below the de minimis threshold (5% of total revenue or AED 5,000,000), the entity risks losing its Qualifying status for the entire tax period.

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Legal Reference

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

Audit Red Flag

Revenue leakage from natural persons (B2C) being misclassified as B2B to meet the de minimis requirement.

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