Retail sale of audio and video equipment in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail activities are explicitly listed as Excluded Activities under the UAE Corporate Tax regime for Free Zone Persons. Income derived from the sale of audio/video equipment to end-consumers (natural persons) or non-Qualifying Free Zone Persons is subject to the 9% statutory rate if the de minimis threshold is exceeded.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize B2C retail transactions as B2B 'Distribution of Goods' to qualify for the 0% rate.

3 licensable activities under this classification

Audio-Visual, Recording Equipment & Accessories TradingNo external approval required

Electric Vehicles Charging Stations & Systems & Spare Parts TradingNo external approval required

Radio, T.V. Stations, Cinema & Theatre Equipment TradingExternal approval required

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