Travel agency activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 7911 (Travel agency activities) is not listed as a Qualifying Activity under the Free Zone Corporate Tax regime. Under Ministerial Decision No. 229 of 2025, income from services provided to natural persons is explicitly categorized as Excluded Income. Even in a B2B context, travel agency services fail the 'Qualifying Activity' test as they do not constitute manufacturing, ship operations, or regulated financial services.

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Legal Reference

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

Audit Red Flag

Reclassifying B2C travel commissions as B2B 'Logistics' or 'Support Services' to exploit the 0% Qualifying Income regime.

1 licensable activity under this classification

Travel AgencyExternal approval required

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