Growing of cereals (except rice), leguminous crops and oil seeds

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 0111 pertains to primary production. Under the framework of Ministerial Decision No. 229 of 2025, income from growing crops is generally treated as Non-Qualifying Income unless the entity can prove the activity constitutes 'Processing of goods or materials' or the income stays within the De Minimis threshold (5% or AED 5M). Forensic auditors will scrutinize the 'substantial transformation' of the biological asset to determine if it meets the definition of manufacturing/processing.

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Legal Reference

Article 2, Clause 1(c) and Article 3 of Ministerial Decision No. 229 of 2025

Audit Red Flag

Mischaracterization of primary agricultural production as 'Processing of Goods' to exploit the 0% regime

2 licensable activities under this classification

Advanced Growing of Grains, Leguminous Crop & OilseedsExternal approval required

Growing of Cereals & CropsExternal approval required

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