Retail sale of food in specialized stores (ISIC 4721) is categorized as an Excluded Activity under the UAE Corporate Tax framework for Free Zone Persons. Income derived from transactions with natural persons (B2C) is subject to the standard 9% rate. Forensic auditors will verify the 'Taxable Person' status of counterparties to ensure retail revenue is not improperly commingled with Qualifying Income.
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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 food sales as B2B 'distribution' or 'wholesale' to claim Qualifying Income status.
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