Retail sale via stalls and markets of other goods

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 retail trade, particularly via stalls and markets which target natural persons, is subject to the standard 9% corporate tax rate if the taxable income exceeds the AED 375,000 threshold, as it fails the 'Qualifying Income' test.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize B2C retail transactions as B2B 'distribution' or 'wholesale' to bypass the retail exclusion.

2 licensable activities under this classification

Short Term Retail OperatorNo external approval required

Stationery KioskNo external approval required

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