Under MD 229 of 2025, the operation of sports facilities is categorized as a service-based activity. Since it typically involves transactions with natural persons (end-consumers), it falls under Excluded Activities. If the income from these transactions exceeds the de minimis threshold (5% of total revenue or AED 5M), the entity loses its Qualifying Free Zone Person status for the period.
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Legal Reference
Article 3, Clause 1(a) of Ministerial Decision No. 229 of 2025
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Revenue leakage from 'Natural Persons' (B2C) memberships being misclassified as B2B corporate services to bypass Excluded Activity thresholds.
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Which UAE zones permit this activity?
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