Activities of amusement parks and theme parks

Activities under ISIC 9321 are primarily consumer-facing (B2C). Under Ministerial Decision No. 229 of 2025, the provision of services to natural persons is an Excluded Activity. Unless the revenue falls under the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000), the Free Zone Person will lose its Qualifying status for the period.

Audit Red Flag

Artificial separation of B2C ticket sales into B2B 'corporate hospitality packages' to circumvent the Excluded Activity classification of services to natural persons.

Which UAE zones permit this activity?

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