Retail sale via stalls and markets of food, beverages and tobacco products

Retail sale via stalls and markets (ISIC 4781) is fundamentally a B2C activity. Under the UAE Corporate Tax regime, 'Retail' is explicitly listed as an Excluded Activity when the customer is a natural person. Even if conducted within a Designated Zone, the income derived from end-consumers fails the Qualifying Income test, subjecting the revenue to the standard 9% rate if the de minimis threshold is exceeded.

Audit Red Flag

Attempting to recharacterize B2C retail sales to natural persons as B2B 'Distribution of Goods' to exploit the 0% rate.

Which UAE zones permit this activity?

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