Other amusement and recreation activities n.e.c.

ISIC 9329 encompasses activities primarily serving natural persons (B2C). Under Ministerial Decision No. 229 of 2025, income from services provided to natural persons is categorized as an Excluded Activity. Consequently, such income is subject to the 9% Corporate Tax rate unless it falls within the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000).

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Misclassification of B2C recreation revenue as B2B 'Consultancy' or 'Support Services' to exploit the 0% regime.

Which UAE zones permit this activity?

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