Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under the UAE Corporate Tax framework, 'Retail Trade' is explicitly defined as an Excluded Activity. Even if the entity operates within a Designated Zone, the 'Distribution of Goods' qualifying activity excludes sales made to end consumers (natural persons for personal use). Forensic audit will focus on Customer Master Data and KYC to verify if purchasers are taxable persons or end-users.

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Legal Reference

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

Audit Red Flag

Recharacterization of B2C retail transactions as B2B wholesale distribution to exploit the 0% rate for Designated Zone traders.

12 licensable activities under this classification

Agarwood & Incense TradingNo external approval required

Baby Care Requisites TradingNo external approval required

Beauty and personal care Requisites TradingExternal approval required

Emergency Collection TradingNo external approval required

Medical, Surgical Articles & Requisites TradingExternal approval required

Medicinal Chemical TradingExternal approval required

Para Pharmaceutical Products TradingExternal approval required

From AED 250 (Abu Dhabi)

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