Beverage serving activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 5630 involves transactions with natural persons. Under the UAE Corporate Tax regime for Free Zone Persons, activities involving natural persons (with limited exceptions) are categorized as Excluded Activities. Consequently, income derived from beverage serving is subject to the standard 9% rate if the de minimis threshold is exceeded or if the entity is a Mainland person.

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Legal Reference

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

Audit Red Flag

Misclassification of B2C beverage sales as B2B 'Catering Services' to attempt qualification under 'Distribution' or 'Headquarter Services' categories.

5 licensable activities under this classification

Coffee ShopExternal approval required

Floating Coffee ShopExternal approval required

Juice & Soft Drinks PreparingExternal approval required

Oxygen CafeExternal approval required

Sweets & Candies PreparingExternal approval required

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