Other passenger land transport

Under MD 229 of 2025, 'Transportation of passengers and goods' is a Qualifying Activity. Forensic scrutiny focuses on the 'Domestic vs. International' split; land transport entirely within the UAE mainland may be reclassified as an Excluded Activity if it constitutes a retail service to natural persons or fails the de minimis test.

Audit Red Flag

Treatment of 'Mainland-to-Mainland' trip revenue as Qualifying Income instead of Non-Qualifying Income subject to the 9% rate.

Which UAE zones permit this activity?

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