Restaurants and mobile food service activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 5610 primarily involves transactions with natural persons. Under the UAE Corporate Tax framework, income derived from transactions with natural persons is categorized as Excluded Income (unless specifically exempted). This prevents the 0% rate from applying to the retail and hospitality sectors to maintain competitive neutrality with mainland entities.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Excluded Income' as 'Qualifying Income' by attempting to categorize meal services as 'ancillary' to a Qualifying Activity.

4 licensable activities under this classification

CafeteriaExternal approval required

From AED 250 (Abu Dhabi)

Floating RestaurantExternal approval required

From AED 600 (Ajman)

Ice Cream ShopExternal approval required

RestaurantExternal approval required

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