Other amusement and recreation activities n.e.c.

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9329 encompasses activities primarily serving natural persons (B2C). Under Ministerial Decision No. 229 of 2025, income from services provided to natural persons is categorized as an Excluded Activity. Consequently, such income is subject to the 9% Corporate Tax rate unless it falls within the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000).

“

Legal Reference

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

Audit Red Flag

Misclassification of B2C recreation revenue as B2B 'Consultancy' or 'Support Services' to exploit the 0% regime.

4 licensable activities under this classification

Balloon Operation & MaintenanceExternal approval required

Observation DecksNo external approval required

Picnics & Camping OrganizingNo external approval required

Recreational ServicesNo external approval required

Want expert help licensing this activity?

Leave your details and a licensing adviser will call you back about where this activity can be licensed, the approvals it needs and what it costs. There's no charge to ask.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

Get your ranked shortlist