Gambling and betting activities

Under Ministerial Decision No. 229 of 2025, gambling and betting activities are explicitly categorized as Excluded Activities. This ensures that income derived from such activities is subject to the standard 9% Corporate Tax rate, preventing the 0% regime from applying to highly regulated or socially sensitive sectors.

Audit Red Flag

Misclassification of gambling turnover as 'IT services' or 'management fees' to circumvent the Excluded Activity status.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.