Under MD 229 of 2025, 'Transportation of passengers and goods' is a Qualifying Activity. Forensic scrutiny focuses on the 'Domestic vs. International' split; land transport entirely within the UAE mainland may be reclassified as an Excluded Activity if it constitutes a retail service to natural persons or fails the de minimis test.
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Legal Reference
Article 2, Clause 1(f) of Ministerial Decision No. 229 of 2025
Audit Red Flag
Treatment of 'Mainland-to-Mainland' trip revenue as Qualifying Income instead of Non-Qualifying Income subject to the 9% rate.
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Which UAE zones permit this activity?
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