Urban and suburban passenger land transport

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the framework of Ministerial Decision No. 229 of 2025, urban and suburban passenger land transport is categorized as an Excluded Activity. This is designed to maintain tax neutrality with mainland transport providers. Any income derived from ISIC 4921 by a Qualifying Free Zone Person is treated as 'Taxable Income' subject to the 9% rate, as it constitutes a regulated local service that competes directly with the mainland economy.

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Legal Reference

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

Audit Red Flag

Attempting to re-classify passenger transport revenue as 'logistics services' or 'management fees' to exploit the 0% Qualifying Income regime.

1 licensable activity under this classification

Urban public Buses ServiceExternal approval required

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