Gambling and betting activities

Under the UAE Corporate Tax framework, gambling and betting are categorized as Excluded Activities. Any income derived from these activities is subject to the standard 9% corporate tax rate. Forensic focus is on the 'tainting' rule: if non-qualifying/excluded revenue exceeds the de minimis limit, the Qualifying Free Zone Person (QFZP) status is revoked for the period.

Audit Red Flag

Breach of de minimis threshold where gambling revenue exceeds 5% of total revenue, disqualifying the entire entity from 0% rate on other activities.

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