Sovereign Verdict
EXCLUDED
Statutory ISIC
0113
Regulatory Activity Scope
Growing of vegetables and melons, roots and tubers
"ISIC 0113 is not listed as a 'Qualifying Activity' under the current regime. Income from growing vegetables is treated as 'Taxable Income' at 9% unless it is derived from transactions with other Free Zone Persons (and not an Excluded Activity) or stays within the de minimis threshold of 5% or AED 5,000,000."
Forensic Audit Red Flag
Classification of 'processing' vs 'growing' to attempt 0% rate under Manufacturing/Processing Qualifying Activity definitions.
Statutory Authority
Ministerial Decision No. 139 of 2023, Article 3(1)
Nexus Requirement
Physical land tenure within a Designated Zone and a valid agricultural license from the specific Free Zone Authority.
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX