Sovereign Verdict
EXCLUDED
Statutory ISIC
0150
Regulatory Activity Scope
Mixed farming
"Mixed farming (ISIC 0150) constitutes primary production. Under the UAE Corporate Tax framework and Ministerial Decision No. 229 of 2025, primary extraction and biological production are generally excluded from the definition of Qualifying Activities for Free Zone Persons. Income is subject to the standard 9% rate if the AED 375,000 threshold is exceeded, or it may jeopardize QFZP status if treated as non-qualifying income exceeding the de minimis limit."
Forensic Audit Red Flag
Misclassification of primary production as 'Processing' to attempt 0% Qualifying Activity status under manufacturing categories
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 4, Clause 2(a)
Nexus Requirement
Physical land tenure and Ministry of Climate Change and Environment (MOCCAE) licensing
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX