Gambling and betting activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, gambling and betting activities are explicitly categorized as Excluded Activities. This ensures that income derived from such activities is subject to the standard 9% Corporate Tax rate, preventing the 0% regime from applying to highly regulated or socially sensitive sectors.

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Legal Reference

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

Audit Red Flag

Misclassification of gambling turnover as 'IT services' or 'management fees' to circumvent the Excluded Activity status.

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