Wholesale on a fee or contract basis

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 4610 pertains to wholesale on a fee or contract basis (commission agents/brokers). Under the UAE Corporate Tax framework, 'Distribution of Goods or Materials' is a Qualifying Activity only when the entity takes legal title to the goods. Agency and brokerage services are classified as service provisions to a principal, which are not listed as Qualifying Activities, thereby making the income taxable at the standard 9% rate.

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Legal Reference

Article 3(1)(k) of Ministerial Decision No. 265 of 2023 / Ministerial Decision No. 229 of 2025

Audit Red Flag

Recharacterizing commission-based agency income (ISIC 4610) as 'Distribution of Goods' income to illicitly claim the 0% Qualifying Free Zone Person rate.

7 licensable activities under this classification

Auction HallExternal approval required

Authentic Artifacts & Antiques Auction HouseExternal approval required

Commercial BrokersNo external approval required

Discount Cards ServicesNo external approval required

Merchandising servicesNo external approval required

Permanent Industrial ExhibitionNo external approval required

Turnkey Projects ContractingNo external approval required

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