Other amusement and recreation activities

2 activity classes

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 932 activities are primarily consumer-facing (B2C). Under the UAE Corporate Tax framework for Free Zone Persons, income from 'Excluded Activities' includes services provided to natural persons. Unless the activity is specifically ancillary to a Qualifying Activity (e.g., internal staff recreation), it is taxed at the 9% statutory rate.

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Legal Reference

Ministerial Decision No. 265 of 2023, Article 3, Clause 1(a)

Audit Red Flag

Breach of the 'De Minimis' threshold where B2C recreational revenue exceeds 5% of total revenue or AED 5 million, disqualifying the entire entity from the 0% regime.

Browse activity classes

ISIC 9321

Excluded · 9% taxable

Activities of amusement parks and theme parks

7 licensable activities

DZ required

ISIC 9329

Excluded · 9% taxable

Other amusement and recreation activities n.e.c.

4 licensable activities

DZ required

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