Other reservation service and related activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 7990 encompasses tourism promotion and reservation services. Under the UAE Corporate Tax regime, providing services to natural persons is an Excluded Activity. Furthermore, reservation services are not listed as a 'Qualifying Activity' under the Ministerial Decision framework, meaning income derived from this activity is generally subject to the 9% rate unless it falls under the de minimis exception.

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Legal Reference

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

Audit Red Flag

Misclassification of B2C (Natural Person) reservation fees as B2B services to circumvent the 'Excluded Activity' threshold.

1 licensable activity under this classification

Tourism Guidance ServicesExternal approval required

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