Radio broadcasting

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 6010 is not listed as a Qualifying Activity under Article 2 of Ministerial Decision No. 229 of 2025. As it is not an enumerated activity, income derived from radio broadcasting is considered Non-Qualifying Income, subject to the 9% Corporate Tax rate unless it falls within the de minimis threshold defined in Article 4.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2 and Article 3

Audit Red Flag

Reclassifying advertising airtime revenue as 'Qualifying Intellectual Property' income to attempt 0% rate eligibility.

1 licensable activity under this classification

Radio Broadcasting StationExternal approval required

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