Museums activities and operation of historical sites and buildings

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Museum activities (ISIC 9102) primarily involve transactions with natural persons (general public). Under the UAE Corporate Tax regime for Free Zone Persons, income from natural persons is categorized as an Excluded Activity. If such revenue exceeds the de minimis threshold of 5% of total revenue or AED 5,000,000, the entity loses its Qualifying Free Zone Person status and is subject to the 9% corporate tax rate on all taxable income.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 3(a) in conjunction with Article 3 regarding Excluded Activities.

Audit Red Flag

Misclassification of B2C ticket sales to natural persons as B2B educational services to circumvent the 5% de minimis threshold.

3 licensable activities under this classification

Antiques MuseumNo external approval required

Wax MuseumNo external approval required

Woman MuseumNo external approval required

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