Retail sale of second-hand goods

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale of goods is explicitly defined as an Excluded Activity under the UAE Corporate Tax framework for Free Zone Persons. Income from this activity is subject to the 9% corporate tax rate unless the total revenue from all Excluded Activities remains within the de minimis limit (the lower of 5% of total revenue or AED 5,000,000).

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Legal Reference

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

Audit Red Flag

Artificial fragmentation of sales to stay below the de minimis threshold or mislabeling B2C retail as B2B wholesale.

7 licensable activities under this classification

Used Building Machinery & Equipment TradingNo external approval required

Used Cloth & Personal Items TradingNo external approval required

Used Electrical & Electronic Appliances TradingNo external approval required

Used Furniture TradingNo external approval required

Used Heavy Equipment & Machinery TradingNo external approval required

Used Household Utensils TradingNo external approval required

Used Jewellery TradingExternal approval required

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