Botanical and zoological gardens and nature reserves activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Activities under ISIC 9103 are primarily domestic-market facing and involve the provision of services to natural persons. Under the framework of Ministerial Decision No. 229 of 2025, these do not constitute 'Qualifying Activities' for the 0% rate, as they are categorized as local consumption services rather than mobile or global services.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 4, Clause 1(f)

Audit Red Flag

Misclassification of high-margin retail, F&B, and souvenir sales as 'educational nature activities' to bypass the 5% de minimis threshold.

4 licensable activities under this classification

Aquarium ParkExternal approval required

Butterfly parkExternal approval required

Wildlife PreservationExternal approval required

Zoo ParkExternal approval required

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