Sovereign Verdict
EXCLUDED
Statutory ISIC
024
Regulatory Activity Scope
Support services to forestry
"ISIC 024 (Support services to forestry) is not listed as a Qualifying Activity under the current framework. Income generated from these services by a Qualifying Free Zone Person (QFZP) is treated as Non-Qualifying Revenue. If this revenue exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity loses its QFZP status entirely for the relevant tax period."
Forensic Audit Red Flag
Re-characterization of forestry technical services as 'Environmental Consulting' or 'Scientific Research' to illicitly claim Qualifying Activity status.
Statutory Authority
Ministerial Decision No. 229 of 2025, Article 3 (Non-Qualifying Activities)
Nexus Requirement
Requires a Free Zone license specifically mapped to ISIC 024; income must be sourced from outside the UAE mainland to avoid de minimis breach.
2026 Substance Compliance
- Core Income Generating Activities (CIGA)
- Local Full-Time Employment Test
- Adequate Local OPEX