Other retail sale in non-specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale to natural persons is explicitly defined as an Excluded Activity. Under the Qualifying Free Zone Person regime, income from retail activities is subject to the 9% Corporate Tax rate unless it falls within the de minimis threshold. Forensic focus is on the 'natural person' vs 'juridical person' counterparty distinction.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize B2C retail transactions as B2B wholesale distribution to qualify for the 0% rate.

1 licensable activity under this classification

Department StoreNo external approval required

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