Renting and leasing of other personal and household goods

ISIC 7729 pertains to consumer-centric leasing of personal goods. Under the framework of Ministerial Decision No. 229 of 2025, this activity is not categorized as a 'Qualifying Activity'. Income derived from these services, particularly when provided to non-Free Zone persons or mainland individuals, fails the 'Qualifying Income' test and is subject to the standard 9% Corporate Tax rate, subject to de minimis thresholds.

Audit Red Flag

Revenue leakage from B2C transactions with UAE mainland residents being misclassified as B2B Free Zone transactions to exploit 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.