Sale, maintenance and repair of motorcycles and related parts and accessories

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 4540 covers retail trade and repair services. Under the framework of Ministerial Decision No. 229 of 2025, 'Retail Trade' and 'Repair Services' are categorized as Excluded Activities. Even if conducted by a Free Zone Person, income from the sale of motorcycles to end-consumers or the provision of maintenance services is subject to the 9% corporate tax rate as it fails the Qualifying Activity criteria.

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Legal Reference

Article 3, Clause 1(a) and 1(g) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of B2C retail sales or workshop service income as 'Distribution of Goods' to benefit from the 0% Qualifying Income rate.

6 licensable activities under this classification

Jet Ski TradingExternal approval required

Motorcycles RepairingNo external approval required

Motorcycles Spare Parts & Accessories TradingNo external approval required

Motorcycles TradingNo external approval required

Off Road Karts & Spare Parts TradingNo external approval required

Scooters TradingNo external approval required

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