Sports activities

Sports activities under ISIC 931 are not listed as 'Qualifying Activities' under the Free Zone regime. Income derived from services provided to natural persons (B2C) is explicitly excluded from the 0% rate. If the entity is a QFZP, this income must be tested against the De Minimis requirements (5% of total revenue or AED 5 million).

Audit Red Flag

Recharacterizing B2C gate receipts or membership fees as B2B 'consultancy' or 'sponsorship' to bypass the 9% rate on non-qualifying income.

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