Sovereign Verdict
EXCLUDED
Statutory ISIC
0144
Regulatory Activity Scope
Raising of sheep and goats
"Primary production and agriculture (ISIC 0144) are not listed as Qualifying Activities under the Free Zone regime. Revenue derived from the raising of sheep and goats is treated as Non-Qualifying Revenue. If conducted by a Free Zone Person, it may disqualify the entity from QFZP status if it exceeds the de minimis threshold of 5% of total revenue or AED 5 million."
Forensic Audit Red Flag
Attempting to reclassify livestock sales as 'Manufacturing or Processing of Goods' to claim 0% Qualifying Income status.
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 2, Clause 4
Nexus Requirement
Physical land allocation and local municipal agricultural permit
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX