Retail sale of books, newspapers and stationary in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale of goods is categorized as an Excluded Activity under the Qualifying Free Zone Person regime. Under Ministerial Decision No. 229 of 2025, transactions with natural persons (B2C) do not constitute Qualifying Income, subjecting the net profit from these activities to the standard 9% corporate tax rate, unless the de minimis threshold is not exceeded.

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Legal Reference

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

Audit Red Flag

Artificial fragmentation of retail sales into 'consultancy' or 'wholesale' contracts to bypass the Excluded Activity classification

7 licensable activities under this classification

Advertising Requisites TradingNo external approval required

Books TradingNo external approval required

Educational Aids TradingNo external approval required

Invitation & Greeting Cards TradingNo external approval required

Multi-Dimensional Images Trading (HOLOGRAM)No external approval required

Newspapers & Magazines TradingNo external approval required

Stationery TradingNo external approval required

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