Sovereign Verdict
EXCLUDED
Statutory ISIC
0145
Regulatory Activity Scope
Raising of swine/pigs
"Primary agricultural production and livestock rearing are not listed as Qualifying Activities under the UAE Corporate Tax regime for Free Zone Persons. Income from ISIC 0145 is treated as Non-Qualifying Income. If such income exceeds the de minimis threshold (5% of total revenue or AED 5 million), the entity risks losing its Qualifying Free Zone Person status entirely."
Forensic Audit Red Flag
Misclassification of livestock rearing as 'Food Processing' or 'Manufacturing' to exploit the 0% Qualifying Free Zone Person rate.
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)
Nexus Requirement
Requires specific municipal environmental permits and location within a designated agricultural zone; cannot be conducted as a virtual or offshore activity.
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX