Operation of sports facilities

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.

Audit Red Flag

Revenue leakage from 'Natural Persons' (B2C) memberships being misclassified as B2B corporate services to bypass Excluded Activity thresholds.

Which UAE zones permit this activity?

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