Growing of vegetables and melons, roots and tubers

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 0113 is not listed as a 'Qualifying Activity' under the current regime. Income from growing vegetables is treated as 'Taxable Income' at 9% unless it is derived from transactions with other Free Zone Persons (and not an Excluded Activity) or stays within the de minimis threshold of 5% or AED 5,000,000.

“

Legal Reference

Ministerial Decision No. 139 of 2023, Article 3(1)

Audit Red Flag

Classification of 'processing' vs 'growing' to attempt 0% rate under Manufacturing/Processing Qualifying Activity definitions.

2 licensable activities under this classification

Advanced Growing of Vegetables, Melons, Roots & TubersExternal approval required

Growing of VegetablesExternal approval required

Want expert help licensing this activity?

Leave your details and a licensing adviser will call you back about where this activity can be licensed, the approvals it needs and what it costs. There's no charge to ask.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

Get your ranked shortlist