Other retail sale of new goods in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under the Qualifying Free Zone Person regime, the 'retail sale of goods' to natural persons is categorized as an Excluded Activity. Income derived from ISIC 4773 is generally subject to the 9% Corporate Tax rate if the customer is an end-consumer (natural person), regardless of the entity's Free Zone status, unless it falls below the de minimis threshold.

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Legal Reference

Ministerial Decision No. 139 of 2023, Article 3, Clause 1(a) in conjunction with Ministerial Decision No. 229 of 2025.

Audit Red Flag

Artificial fragmentation of sales where B2C retail transactions are invoiced as B2B 'consultancy' or 'wholesale' to circumvent the 9% tax rate on excluded income.

130 licensable activities under this classification

Agricultural Equipment & Accessories TradingNo external approval required

Agricultural Equipment & Machinery Spare Parts TradingExternal approval required

Agricultural Pesticides TradingExternal approval required

Agricultural Tractors & Machinery TradingExternal approval required

Aircondition & Refrigeration Spare Parts TradingNo external approval required

Aircraft Spare Parts & Components TradingExternal approval required

Airport Equipment TradingExternal approval required

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