Retail sale of sporting equipment in specialized stores
Excluded · 9% taxable
Forensic Analysis
DZ requiredSubstance: STANDARDAI-derived
Retail sale of goods is explicitly categorized as an Excluded Activity under the UAE Corporate Tax regime for Qualifying Free Zone Persons. Income derived from the sale of sporting equipment to end consumers (B2C) is subject to the 9% Corporate Tax rate, even if the entity is located within a Designated Zone.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)
Audit Red Flag
Attempting to classify B2C retail sales as 'Distribution of Goods' (a Qualifying Activity) to apply the 0% rate.
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