Sovereign Verdict
EXCLUDED
Statutory ISIC
0170
Regulatory Activity Scope
Hunting, trapping and related service activities
"ISIC 0170 is categorized as a primary sector activity. Under Ministerial Decision No. 229 of 2025, it is not listed as a Qualifying Activity. Therefore, income derived from these activities is treated as Non-Qualifying Income, subject to the 9% Corporate Tax rate if the de minimis threshold is exceeded or if the person is not a Qualifying Free Zone Person."
Forensic Audit Red Flag
Re-characterization of hunting service fees as 'Consultancy' or 'Technical Services' to exploit the 0% regime for Qualifying Activities.
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)
Nexus Requirement
Requires specific environmental permits from local municipal authorities and physical operations within a Free Zone to maintain FZP status, though income remains non-qualifying.
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX