Retail sale of beverages in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale of goods is explicitly defined as an Excluded Activity under the UAE Corporate Tax regime for Free Zone Persons. As ISIC 4722 involves transactions with natural persons (B2C), the income generated is Non-Qualifying Income, subject to the 9% rate if the de minimis threshold is exceeded or if the person elects to be subject to the standard regime.

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Legal Reference

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

Audit Red Flag

Artificial fragmentation of sales where retail beverage transactions are invoiced as 'consultancy' or 'wholesale distribution' to circumvent the B2C exclusion.

3 licensable activities under this classification

Juice TradingExternal approval required

Mineral Water TradingExternal approval required

Soft Drinks & Carbonated Water TradingExternal approval required

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