Sovereign Verdict
EXCLUDED
Statutory ISIC
017
Regulatory Activity Scope
Hunting, trapping and related service activities
"ISIC 017 falls under primary sector activities which are not listed as Qualifying Activities under the Free Zone regime. Under MD 229 of 2025, income from these activities is treated as non-qualifying income. If performed by a QFZP, it may be considered 'Excluded Income' if it involves the exploitation of UAE natural resources or simply fails the 'Qualifying Activity' test, subjecting the net income to the 9% corporate tax rate."
Forensic Audit Red Flag
Misclassification of commercial hunting/trapping revenue as 'Environmental Services' or 'Security Services' to exploit Qualifying Activity status.
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 3 (Excluded Activities)
Nexus Requirement
Mainland licensing required for physical operations; Free Zone nexus is insufficient for 0% rate eligibility.
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX