Gambling and betting activities

1 activity class

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, gambling and betting are categorized as Excluded Activities. This prevents the application of the 0% rate on Qualifying Income. Forensic focus is on the 'De Minimis' threshold; if non-qualifying revenue from ISIC 920 exceeds 5% of total revenue or AED 5 million, the entity loses its Qualifying Free Zone Person status entirely for the period.

“

Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 2(h)

Audit Red Flag

Recharacterization of betting yields or 'house edge' as 'Software as a Service' (SaaS) or 'Technical Support' fees to circumvent Excluded Activity classification.

Browse activity classes

ISIC 9200

Excluded · 9% taxable

Gambling and betting activities

0 licensable activities

DZ required

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.

Get your ranked shortlist