Tour operator activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, tour operator activities are classified as Excluded Activities when provided to natural persons (B2C) or as non-qualifying services. Revenue from ISIC 7912 typically fails the 'Qualifying Income' test for Free Zone Persons as it is not listed under the 'Qualifying Activities' exhaustive list, thus attracting the 9% Corporate Tax rate.

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Legal Reference

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

Audit Red Flag

Artificial separation of 'transportation' (Qualifying) from 'tour arrangement' (Excluded) to misapply the 0% rate on bundled holiday packages.

4 licensable activities under this classification

Educational & Recreational Tours OrganizingExternal approval required

Falconry Tour ServicesExternal approval required

In Bound Tour OperatorExternal approval required

Out Bound Tour OperatorExternal approval required

Which UAE zones permit this activity?

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