Libraries, archives, museums and other cultural activities

Activities under ISIC 910 are not categorized as 'Qualifying Activities' under the standard Free Zone Person regime. Unless the entity is formally designated as a 'Public Benefit Entity' by Cabinet Decision, the income is considered 'Excluded Income' and subject to the 9% rate if the De Minimis threshold is breached or if the entity is a Mainland branch.

Audit Red Flag

Misclassification of commercial admission fees and retail sales as 'Qualifying Income' rather than 'Excluded Income' under the Free Zone regime.

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