“Low Risk” Business Categories

Provisional licences are now available for what the Department of Inland Revenue has termed “low-risk” businesses. Low-risk businesses include home-based businesses, sole proprietors and other small businesses in non-regulated sectors.

During the Business Licence application process, businesses are required to select their “type of business” according to categories preset in the Online Tax Administration System (OTAS). The comprehensive list below, details categories in OTAS that are filtered as low risk and therefore eligible for a provisional licence, and those that are not. For more details about the Provisional Licence, click here.

Click tabs below to see types of businesses that are eligible and not eligible for a provisional licence. 

Eligible Low-Risk Business Categories

Administrative & General Management Consulting
Administrative Services
Advertising & Public Relations
Advertising Agencies
Advertising Material Distribution Services
Air Cargo Handling
Air-Condition & Refrigeration Services
Air-Conditioning & Refrigeration & Parts
All Other Business Support Services
All Other Home Furnishing Store
All Other Leather Good & Allied Product
All Other Miscellaneous General Purpose Machinery
All Other Miscellaneous Manufacturers
All Other Miscellaneous Store Retailers
All Other Motor Vehicle Dealers
All Other Publishers
All Other Specialty Trade Contractors
All Other Support Activities For Transportation
All Other Textile Product (Embroidery/Art)
Apparel Accessories & Other Apparel Manufacturers
Appliance Repair & Maintenance
Appliance/Television & Other Electronics
Art Dealers
Art Gallery
Arts & Crafts
Automotive Glass Replacement
Automotive Mechanical/Electrical Repair
Beauty Supplies Stores
Beauty Supplies Wholesalers
Blind & Shade Manufacturers
Blueprinting Services
Book Keeping Services
Book Publishers
Book Stores
Book Stores & News Dealers
Burial Casket Manufacturers
Bus Transportation
Business Associations
Business Management Consulting Services
Business Service Centers
Business Support Services
Carpet & Upholstery Cleaning Services
Children’s & Infant’s Clothing Stores
Civic & Social Organizations
Clothing & Accessories Stores
Clothing, Shoes & Accessories Store
Communication Equipment Repair & Maintenance
Communications Service & Maintenance
Computer & Office Machine Repair & Maintenance
Computer & Software Store
Computer Facilities Management Services
Computer Hardware Consulting
Computer Software Consulting
Computer Systems Design & Related Services
Computer Training
Computer/Computer Peripheral Equip/Soft
Concierge Services
Consumer Electronics Repair & Maintenance
Convention & Trade Show Organizers
Cosmetics, Beauty Supplies & Perfume
Costume Jewelry & Novelty Manufacturers
Couriers & Express Delivery Services
Curtain & Drapery Mills
Custom Computer Programming Services
Customs Brokerage Services
Cut & Sew Apparel Manufacturers
Dance Companies
Data Processing Services
Data Processing, Hosting & Related Services
Disc Jockey Services
Discount Department Store
Display Advertising
Drafting Services
Dressmaking/Tailoring
Educational Support Services
Electronic Equipment Store
Electronic Shopping
Employment Placement Agencies
Employment Services
Engineering Management Services
Engraving Services
Entertainment Services
Environmental Consulting Services
Events Coordinator
Exam Preparation & Tutoring
Farm Management Services
Fencing Contractors & Sales
Fencing Sales
Finish Carpentry Contractors
Footwear & Leather Goods Repair
Footwear Merchant Wholesalers
Hardware & Software Consultancy
Home-Based Sales (By Phone Order Only)
Home-Based Services(By Phone Order Only)
Janitorial Services
Landscaping Services
Language Service Provider
Local Messengers & Local Delivery
Management Consulting Services
Men’s Clothing Stores
Men’s Boy’s Cut & Sew Suit Coat Manufacturers
Musical Groups & Artists
Other Activities Related To Real Estate
Other Clothing Stores
Other Computer Related Services
Other Cut & Sew Apparel Manufacturers
Other Information Services
Other Management Consulting Services
Other Performing Arts Companies
Other Specialized Design Services
Other Travel Arrangement & Reservation
Other Waste Collection
Other Wood Product Manufacturers
Party Supplies Rental
Photographic & Supplies Merchant
Photographic Services
Plumbing Contractor
Pool Construction
Pottery Ceramics & Plumbing Fixture Man
Professional & Management Training
Promoters Of Performing Arts/Sport Event
Promotional Services
Property Management
Public Relations Agencies
Record Production
Recreational Goods Rental
Religious Organizations
Residential Property Managers
Re-upholstery & Furniture Repair
Roofing Contractors
Scuba Diving & Snorkeling
Services For Persons With Disabilities
Services To Buildings & Dwellings
Shoe Stores
Software Publishers
Sporting & Recreational Goods & Supplies
Sporting Goods Stores
Sports & Recreation Instruction
Sports Teams & Clubs
Stationery & Office Supplies
Title Research
Translation & Interpretation Services
Travel Agencies
Travel Arrangement & Reservation Service
Vending Machine Operators
Watch, Clock, & Part Manufacturers
Women/Children/Infant Clothing & Acc.
Women’s Clothing Stores
Wood Carver
Workshop Training

Business Categories that are Not Eligible

Accountant/ Accounting Service
Activities Related To Real Estate
Agencies/Brokerages & Other Insurance
Aircraft Maintenance
Alkali & Chlorine Manufacturers
All Miscellaneous Food Manufacturers
All Other Animal Production
All Other Auto Repair & Maintenance
All Other Basic Organic Chemical Manufacturers
All Other Crop Farming
All Other Financial Investment Activity
All Other Food Manufacturers
All Other Industrial Machinery Manufacturers
All Other Insurance Related Activities
All Other Miscellaneous Crop Farming
All Other Plastics Product Manufacturers
All Other Schools & Instruction
All Other Specialty Food Stores
All Other Telecommunications
All Other Transportation Equipment Manufacturers
All Other Waste Management Services
Alumina & Aluminum Production & Processing
Aluminum Sheet, Plate,& Foil Manufacturers
Ambulance Services
Amusement & Game Arcade
Animal Food Manufacturers
Architectural, Engineering & Related Services
Architecture Services
Asphalt Paving Manufacturers
Auto Body/Paint/Interior & Glass Repair
Automobile Dealers
Automobile Driving Schools
Automotive Body, Paint & Interior Repair
Automotive Equipment Rental & Leasing
Automotive Oil Change & Lubrication Shop
Automotive Parts & Accessories Store
Automotive Parts, Tires & Accessories
Automotive Repair & Maintenance
Automotive Transmission Repair
Aviation Fuel Management & Operations
Baked Goods Stores
Bakeries & Tortilla Manufacturers
Bank & Trust(Non Authorized Dealers)
Barber Shops
Bar-Drinking Places(Alcoholic Beverages)
Basic Chemical Manufacturers
Battery Manufacturers
Beach Vendor
Beauty Salons
Bed-&-Breakfast Inns (Except Hotels)
Beer, Wine & Liquor Stores
Beer/Wine & Alcoholic Beverage Merchant
Beet Sugar Manufacturers
Beverage Manufacturers
Beverage Wholesale Distribution
Bill Payment Services
Boat Building
Boat Dealers
Bone-fishing Lodge
Bottled Water Manufacturers
Bread & Bakery Product Manufacturers
Breweries
Brick, Stone Related Construction Materia
Broom, Brush, & Mop Manufacturers
Business & Secretarial Schools
Cafeterias, Grill Buffets & Buffets
Canvas & Related Products Mills.
Car & Scooter Rental
Car Washes
Carpet & Rug Mills
Casino Hotels
Casinos
Caterers
Cattle Ranching & Farming
Cellular PVC Manufacturers
Cement & Concrete Product Manufacturers
Cemetery Memorial Products
Cemeteries & Crematories
Charter Boat Services
Charter Bus Industry
Child & Youth Services
Child Day Care Services
Claims Adjusting
Coffee & Tea Manufacturers
Coffee Shop & Lounge
Coin Operated Laundries & Dry Cleaners
Collection (Debt) Agencies
Colleges/Universities & Professional School
Commercial & Industrial Machinery & Equipment
Commercial & Institutional Building Con
Commercial Air, Rail & Water Transportation
Commercial Bakeries
Commercial Banking
Commercial Fishing
Commercial Screen Printing
Community Care Centers For The Elderly
Concrete Block & Brick Manufacturers
Confectionery & Sugar Manufacturers
Confectionery & Nut Stores
Confectionery Merchant Wholesalers
Construction & Transportation Machinery
Construction Management Consulting Services
Construction & Gravel Mining
Convenience Store
Cosmetology & Barber Schools
Crude Petroleum & Natural Gas Extraction
Cruise Ship Port
Cut Stone & Stone Product Manufacturers
Deep Sea Passenger Transportation
Deep Sea/Coastal/Great Lakes Water Trans
Delicatessen
Dental Laboratories
Department Stores
Development Activities
Diagnostic Imaging Centers
Diesel Engine Repair
Direct Insurance-Non Life/Health/Medical
Direct Life Insurance Carriers
Distilleries
Dockage Facilities
Dried & Dehydrated Food Manufacturers
Drug Store (Non-Prescription)
Drugs & Druggists’ Sundries Merchant Who
Dry Cleaning & Laundry Services
Dry Cleaning & Laundry Services (Except Coin)
Drywall & Insulation Contractors
Electric Power Generation
Electric Power Generation, Transfer & Distribution
Electrical & Electronic Goods Merchant
Electrical Contractors & Other Wiring
Electronic & Precision Equipment Repair
Elementary & Secondary Schools
Engineering Services
Executive Offices
Export Services
Exterminating & Pest Control Services
Fabric Stores
Farm Product Raw Material Merchant
Farmers Market
Fast Food Restaurant
Financial & Corporate Service Providers
Financial Consultants
Finfish Fishing
Fireworks/Fireworks Display Services
Fish & Seafood Merchant Wholesalers
Fish & Seafood Markets
Fishing Resort
Fitness & Recreational Sports Centers
Flight Training
Flower/Nursery/Florist Supplies
Food & Beverage School
Food & Beverage Store
Food (Health) & Personal Care Stores
Food Store Licence
Food Vendor
Freight Transportation Arrangement
Fresh & Frozen Seafood Process
Fresh Fruit & Vegetable Merchant
Frozen Food Wholesale Merchant
Fruit & Tree Nut Farming
Fruit & Vegetable Market
Fruit Trees & Combination Farming
Fruits & Vegetables (Produce Vendor)
Fuel Dealers
Full Service Restaurants
Funeral Homes & Funeral Services
Funeral Supplies
Furniture & Home Furnishing Merchants
Furniture Manufacturers
Furniture Stores
Gas Station Family Island
Gasoline Station
Gasoline Stations With Convenience Store
General Automotive Repair
General Import/Export
General Line Grocery Merchant Wholesale
General Medical & Surgical Hospitals
General Merchandise Store
General Rental Centers
General Trucking Services
Gift, Novelty & Souvenir Stores
Glass & Glass Product Manufacturers
Glass & Glass Products Store
Goat Farming
Golf Course & Country Clubs
Government Corporation
Government Corporation Licence
Graphic Design Services
Greenhouse, Nursery, & Floriculture Pro
Grocery & Related Product Wholesale
Grocery Stores
Guard Dog Operators
Guest House
Hair, Nail & Skin Care Services
Hardware Manufacturers
Hardware Merchant Wholesalers
Hardware Stores
Hazardous Waste Treatment & Disposal
Health Spa Services
Heavy Equipment Rental/Services
Highway, Street, & Bridge Construction
Hog & Pig Farming
Home Centers
Home Furnishing Merchant Wholesales
Home Furnishing Store
Home Health Care Services
Home Health Equipment Rental
Homes For The Elderly
Honey Bee Production
Hotel Licence
Hotels (Except Casino Hotels) & Motels
Household Appliance Stores
Household/Industrial Furniture & Kitchen Cabinets
Human Resources Consulting Services
Ice Cream & Frozen Dessert Manufacturers
Ice Manufacturers
Ice-Cream Parlour
Industrial Building Construction
Industrial Gases Distribution/ Supplier
Industrial Machinery & Equipment
Industrial Supplies Merchant Wholesalers
Inland Water Passenger Transportation
Inland Water Transportation
Insurance Agencies & Brokerages
Insurance Carriers
Interior Design Services
Internet Cafe
Internet Publishing & Broadcasting & Web
Investigation & Security Services
Investment Advice
Investment Banking & Securities Dealing
Iron & Steel Mills & Ferroalloy Manufacturers
Iron & Steel Pipe Manufacturers
Jet Ski Operation
Jewelry (Except Costume) Manufacturers
Jewelry & Silverware Manufacturers
Jewelry Stores
Jewelry, Luggage & Leather Goods Stores
Jewelry, Watch, Precious Stone,& Precious
Jitney Service
Kidney Dialysis Centers
Kiosk Sales/Services
Labor Unions & Similar Organizations
Land Subdivision
Lawn & Garden Equipment & Supplies Store
Legal Services
Lessors Of Nonresidential Buildings
Lessors Of Other Real Estate Property
Lessors Of Residential Buildings/ Dwelling
Limousine Service
Liquefied Petroleum Gas (Lpgas)
Livery Service
Livestock Merchant Wholesalers
Lodge
Loss Adjusting
Luggage & Leather Goods Stores
Luggage Manufacturers
Lumber & Other Construction Materials
Mailboat Services
Manufacturers Of Corrugated Paper/Paperboard
Manufacturers Of Pesticides
Manufacturers Structural Metal Products
Marina Fuel Sales
Marinas
Marine Park
Marine Transportation
Marine/Boat Repairs, Parts & Services
Mattress Manufacturers
Meat & Meat Product Merchant Wholesalers
Meat & Seafood Merchant Wholesaler
Meat Markets
Medical & Diagnostic Laboratories
Medical Clinic
Medical Consultant (On Call)
Medical Equipment/Supplies
Medical Instrument Manufacturers
Medical Laboratories
Medical/Dental/Hospital Equip & Supplies
Mental Health Practitioners (except physician’s office)
Metal Window & Door Manufacturers
Metalworking Machinery Manufacturers
Miscellaneous Financial Investment Activities
Miscellaneous Intermediation
Monetary Authorities-Central Bank
Mortgage & Nonmortgage Loan Brokers
Motel
Motion Picture & Video Production
Motion Picture Theaters
Motor Vehicle Supplies & New Parts
Motor Vehicle Towing/Wrecker Service
Motor Vehicle/Parts & Merchandise Wholesalers
Motor Vehicles Parts (Used) Merchant
Motorcycle, Bicycle & Parts Manufacturers
Museums
Musical Instrument & Supplies Stores
Nail Salons
Newspaper Publishers
Non-Depository Credit Intermediation
Non-Hazardous Waste Treatment & Disposal
Non-Profit Organization
Non-Resident Company
Non-Scheduled Air Transportation
Novelty Store
Nursery School
Nursery/Garden & Farm Supply Store
Nursing Care Facilities
Occasional Licence
Office Of Audiologists
Office Supplies & Stationery Stores
Office Supplies, Stationery & Gift Store
Offices Of All Other Health Practitioner
Offices Of Certified Public Accountants
Offices Of Chiropractors
Offices Of Dentist
Offices Of Lawyers
Offices Of Notaries
Offices Of Optometrists
Offices Of Other Health Practitioners
Offices Of Physicians
Offices Of Physicians, Mental Health
Offices Of Podiatrists
Offices Of Real Estate Agents & Brokers
Offices Of Real Estate Appraisers
Oil & Gas Extraction
Oil & Gas Pipeline & Related Structures
Optical Goods Stores
Other Accessories & Other Apparel Manufacturers
Other Accounting Services
Other Aluminum Rolling & Drawing
Other Ambulatory Health Care Services
Other Animal Food Manufacturers
Other Automotive Mechanical & Electrical
Other Automotive Repair & Maintenance
Other Building Equipment Contractors
Other Building Finishing Contractors
Other Building Material
Other Business Service
Other Business Support Services
Other Chemical Product & Preparation Man
Other Commercial Printing
Other Concrete Product Manufacturers
Other Construction Material Merchant
Other Crop Farming
Other Electronic & Precision Equipment
Other Electronic Parts & Equipment
Other Fabricated Metal Product Manufacturers
Other Farm Product Raw Material Merchant
Other Grocery & Related Products
Other Health & Personal Care Stores
Other Heavy & Civil Engineering Construction
Other Legal Services
Other Marine Fishing
Other Miscellaneous Health Practitioners
Other Miscellaneous Manufacturers
Other Miscellaneous Schools & Instruction
Other Miscellaneous Store Retailers
Other Nonscheduled Air Transportation
Other Personal Care Services
Other Personal Services
Other Plastics Product Manufacturers
Other Poultry Production
Other Professional Equipment & Supplies
Other Residential Care Facilities
Other Schools & Instruction
Other Services To Buildings & Dwellings
Other Snack Food Manufacturers
Other Social Advocacy Organizations
Other Specialty Trade Contractors
Other Support Activities For Air Transportation
Other Support Activities Road Transport
Other Support Services
Other Technical & Trade Schools
Other Telecommunications
Other Transit & Ground Passenger Transportation
Other Vegetable & Melon Farming
Other Warehousing & Storage
Outpatient Care Centers
Paint & Wallpaper Stores
Paint, Varnish & Supplies Wholesalers
Paint, Coating,& Adhesives Manufacturers
Painting & Wall Covering Contractors
Paper & Paper Product Merchant Wholesalers
Parking Lots & Garages
Passenger Car Rental
Passenger Car Rental & Leasing
Performing Arts Companies
Perfume Stores
Personal & Household Goods Repair & Maintenance
Personal Care Services
Pesticide, Fertilizer,& Chemical Manufacturers
Pet & Pet Supplies Stores
Pet Care Services (Except Veterinary)
Petroleum & Petroleum Products Merchant
Petroleum Bulk Stations & Terminals
Petroleum Refineries
Pharmaceutical & Medicine Manufacturers
Pharmaceutical Preparation Manufacturers
Pharmacy
Photography Studios, Portrait
Physical/Occupational & Speech Therapist
Physician’s Office (Except Mental Health)
Piece Goods, Notions & Other Dry Goods
Plastic & Plastic Products Store
Plastics Bag & Pouch Manufacturers
Plastics Bottle Manufacturers
Plastics Product Manufacturers
Plumbing, Heating,& Air-Conditioning Contractors
Plumbing/Heating Equipment & Supplies
Polystyrene Foam Product Manufacturers
Port & Harbour Operations
Poultry & Egg Production
Power Equipment Maintenance & Repair
Primary Education
Printing
Printing & Related Support Activities
Printing Ink Manufacturers
Private Trust Company
Professional Organizations
Propane Gas Distribution (Lpg Gas)
Property Rental
Proprietary Club
Radio & Television Broadcasting
Radio Broadcasting
Radio Stations
Ready-Mix Concrete Manufacturers
Real Estate Development
Recycling Services
Remediation & Other Waste Management Services
Rental & Leasing Of Construction Machine
Rental & Leasing Of Other Machinery Equipment
Repair Of Electric Motors
Repossession Services
Restaurant & Bar
Retail Bakeries
Road Paving
Roasted Nuts & Peanut Butter Manufacturers
Scenic & Sightseeing Transportation
Scenic& Sightseeing Transportation/Water
Scheduled Air Transportation
Scheduled Freight Air Transportation
Scheduled Passenger Air Transportation
School & Employee Bus Transportation
Scooter Rental
Scrap Metal/Pawnbroker/Secondhand Dealer
Sea Freight Transportation
Seafood Product Preparation & Packaging
Seafood Vendor (Marine)
Securities & Commodity Contracts Intermediary
Securities & Commodity Exchanges
Securities Brokerage
Security Guards & Patrol Services
Security Systems Services
Septic Tank & Related Services
Service Establishment Equipment
Sewage Treatment Facilities
Sewing, Needlework & Piece Goods Stores
Sheep & Goat Farming
Ship & Boat Building
Ship Building & Repairing
Shipping Services
Sign Manufacturers
Silk Screening
Site Preparation Contractors
Snack & Non-Alcoholic Beverage Bars
Snack Food Manufacturers
Soap & Other Detergent Manufacturers
Soft Drink & Ice Manufacturers
Soft Drink Manufacturers
Solid Waste Collection
Solid Waste Landfill
Sound Recording Studios
Specialty Food Stores
Steel Product Manufacturers
Stevedoring Services
Straw Vendor
Street Vendor
Structural Steel & Precast Concrete Construction
Supermarkets & Other Grocery Stores
Support Activities For Printing
Support Activities For Water Transportation
Support Activities Road Transportation
Surveying & Mapping Services
Take-Away Restaurants
Tattoo Parlours
Taxi & Limousine Service
Taxi Service
Technical & Trade Schools
Telecommunication Services
Telecommunications Resellers
Television Broadcasting
Temporary/Contract Business
Testing Laboratories
Textile & Fabric Finishing Mills
Textile,& Fabric Finishing & Fabric Coat
Third Party Administration Of Insurance
Tile Store
Timber Tract Operations
Time-Sharing Activities
Tobacco & Tobacco Product Merchant
Tobacco Product Manufacturers
Tobacco Stores
Tour Operators
Transportation Equipment & Supplies
Truck/Utility/Trailer & RV Rental & Leas
Trust Services (Non Authorized Dealers)
Trust, Fiduciary & Custody Activities
Tire Repair Shop
Tire Shop
Used Car Dealers
Used Merchandise Stores
Utility System Construction
Variety Stores
Vegetable & Melon Farming
Vegetable Farming
Veterinary Services
Video Tape & Disc Rental
Villa Rentals
Vocational Rehabilitation Services
Warehousing & Storage
Waste Collection
Waste Treatment & Disposal
Water & Sewer Line & Related Structures
Water Sports
Water Supply & Irrigation Systems
Water, Sewage & Other Systems
Welding Contractor
Wholesale Cement
Wholesale Electronic Markets/Agents/Brokers
Wholesale General Merchandise
Wholesale Liquor Store
Wholesale Trade Agents & Brokers
Window & Screen Repair Services
Window Treatment Store
Wine & Distilled Alcoholic Beverage Merchandise
Wireless Telecommunications Carriers
Zoos & Botanical Gardens