Sports and recreation education

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under the UAE Corporate Tax regime for Free Zone Persons, providing services to natural persons is categorized as an Excluded Activity. As sports and recreation education is primarily a B2C service, the income fails the Qualifying Income test and is subject to the 9% rate if it exceeds the de minimis threshold. Even in a B2B context, it is not listed as a 'Qualifying Activity' under the Ministerial Decision framework.

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Legal Reference

Ministerial Decision No. 229 of 2023, Article 3, Clause 1(j)

Audit Red Flag

Reclassifying B2C sports instruction fees as B2B 'Corporate Wellness Consulting' to bypass the Excluded Activity status of services to natural persons.

4 licensable activities under this classification

Football TrainingNo external approval required

Personal Sport Coaching ServicesNo external approval required

Sport AcademyNo external approval required

Yoga CenterNo external approval required

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