Libraries, archives, museums and other cultural activities

Activities under ISIC 91 are not listed as 'Qualifying Activities' under the Free Zone regime. Unless the entity is a registered Public Benefit Entity under Article 9, income is treated as Non-Qualifying Income subject to the 9% rate if the de minimis threshold is exceeded.

Audit Red Flag

Reclassifying commercial admission fees or cultural consultancy as 'Headquarter Services' or 'Distribution' to attempt 0% rate eligibility.

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