Other reservation service and related activities

ISIC 799 encompasses intermediary and reservation services which are not listed as Qualifying Activities under the Free Zone regime. Under Ministerial Decision No. 229 of 2025, these services are treated as non-qualifying income. If provided to non-Free Zone persons, they trigger the 9% rate on the entirety of the income if the de minimis threshold is exceeded.

Audit Red Flag

Attempting to re-classify third-party booking commissions or intermediary fees as 'Headquarter Services' or 'Ancillary Activities' to qualify for the 0% rate.

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