Sovereign Verdict
EXCLUDED
Statutory ISIC
0146
Regulatory Activity Scope
Raising of poultry
"ISIC 0146 (Raising of poultry) is classified as primary production. Under the UAE Corporate Tax framework for Free Zone Persons, primary agricultural activities are not listed as 'Qualifying Activities'. Therefore, income derived from poultry raising is treated as Non-Qualifying Income. If this 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 primary biological production as 'Manufacturing or Processing of Goods' to illicitly access the 0% Qualifying Income rate.
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)
Nexus Requirement
Physical agricultural site and operational control within a Free Zone or Mainland jurisdiction
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX