Motion picture projection activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Motion picture projection is classified as a consumer-facing service. Under the Free Zone Corporate Tax regime, services provided to end-consumers (B2C) are explicitly categorized as Excluded Activities, regardless of the provider's location in a Designated Zone. Income derived from this ISIC code is subject to the standard 9% rate if it exceeds the de minimis threshold or if the entity is Mainland.

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Legal Reference

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

Audit Red Flag

Attempting to recharacterize ticket sales as 'Royalties' or 'Distribution Rights' to exploit Qualifying Intellectual Property exemptions.

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