Other sports activities

ISIC 9319 encompasses activities that primarily generate income from natural persons (spectators, individual athletes, or trainees). Under Ministerial Decision No. 229 of 2025, such activities are not listed as Qualifying Activities. Furthermore, income derived from transactions with natural persons is explicitly categorized as Excluded Income, subjecting the entity to the 9% Corporate Tax rate if the de minimis threshold is breached.

Audit Red Flag

Reclassifying B2C income from ticket sales or individual athlete participation fees as B2B 'Marketing' or 'Consultancy' to circumvent the 0% exclusion on natural person transactions

Which UAE zones permit this activity?

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