Activities of amusement parks and theme parks

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Activities under ISIC 9321 are primarily consumer-facing (B2C). Under Ministerial Decision No. 229 of 2025, the provision of services to natural persons is an Excluded Activity. Unless the revenue falls under the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000), the Free Zone Person will lose its Qualifying status for the period.

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Legal Reference

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

Audit Red Flag

Artificial separation of B2C ticket sales into B2B 'corporate hospitality packages' to circumvent the Excluded Activity classification of services to natural persons.

7 licensable activities under this classification

Amusement ParkExternal approval required

Camels & Horses HiringExternal approval required

Electronic Games ArcadeNo external approval required

Kids Amusement ArcadeNo external approval required

Recreation Services for People of DeterminationExternal approval required

Recreational PlaygroundNo external approval required

Ski DomeNo external approval required

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