Renting and leasing of recreational and sports goods

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 7721 covers consumer-centric rentals (B2C). Under Ministerial Decision No. 229 of 2025, this activity does not fall within the exhaustive list of 'Qualifying Activities'. It is generally categorized as a retail-adjacent service. If the lessee is a natural person or a mainland entity, the income is 'Excluded Income' and subject to the 9% Corporate Tax rate, subject to de minimis rules.

“

Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a) and Article 2

Audit Red Flag

Attempting to reclassify the leasing of pleasure craft or yachts as 'Leasing of Ships' under Qualifying Activities to claim the 0% rate.

3 licensable activities under this classification

Children Games & Baby Care Requisites RentalNo external approval required

Jet Ski RentalExternal approval required

Leisure & Sport Equipment RentalNo external approval required

Want expert help licensing this activity?

Leave your details and a licensing adviser will call you back about where this activity can be licensed, the approvals it needs and what it costs. There's no charge to ask.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

Get your ranked shortlist