Sovereign Verdict
EXCLUDED
Statutory ISIC
0210
Regulatory Activity Scope
Silviculture and other forestry activities
"Silviculture (ISIC 0210) involves the primary production of biological assets. Under the framework reinforced by Ministerial Decision No. 229 of 2025, primary production and extraction are not listed as Qualifying Activities. Consequently, income from forestry is treated as Non-Qualifying Revenue. For a Qualifying Free Zone Person (QFZP), this revenue must stay within the de minimis threshold (lower of 5% of total revenue or AED 5 million) to avoid disqualifying the entire entity from the 0% regime."
Forensic Audit Red Flag
Misclassification of primary biological production as 'Processing of Goods' or 'Manufacturing' to illicitly claim 0% Qualifying Income status.
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(g)
Nexus Requirement
Physical land tenure within a Designated Zone or mainland jurisdiction subject to standard 9% rate
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX