Growing of rice

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 0112 pertains to primary production. Under the framework reinforced by Ministerial Decision No. 229 of 2025, primary agriculture is not an enumerated 'Qualifying Activity'. While 'Manufacturing and Processing' of goods is qualifying, the mere growing and harvesting of rice (primary sector) fails the activity test. Income derived from the sale of raw rice to the UAE mainland is subject to the 9% corporate tax rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 2 (Excluded Activities)

Audit Red Flag

Misclassification of primary biological transformation (cultivation) as 'Manufacturing or Processing' to illicitly claim 0% tax rate.

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