Camping grounds, recreational vehicle parks and trailer parks

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Income from ISIC 5520 is primarily derived from the exploitation of land (immovable property). Under the UAE Corporate Tax regime for Free Zone Persons, income from immovable property is an 'Excluded Activity' when the transaction is with a non-Free Zone Person (natural persons/tourists). As camping grounds are inherently B2C, the revenue fails the Qualifying Income test and is subject to the 9% headline rate.

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Legal Reference

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

Audit Red Flag

Reclassifying 'site rental income' as 'service fees' or 'equipment rental' to circumvent the exclusion of income derived from immovable property provided to non-Free Zone Persons.

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