Travel agency, tour operator, reservation service and related activities

Activities under ISIC 79 are typically categorized as 'Excluded Activities' when provided to natural persons. Even in a B2B context, they do not fall under the exhaustive list of 'Qualifying Activities' defined in the executive regulations, thus defaulting to the 9% corporate tax rate regardless of Free Zone status.

Audit Red Flag

Reclassifying retail travel commissions as 'Logistics and Management Services' to exploit the 0% Qualifying Activity rate.

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