Growing of sugar cane

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, primary production and extraction of natural resources (including agriculture) are categorized as Excluded Activities. Income derived from the 'Growing of sugar cane' is treated as non-qualifying income. If the entity is a Qualifying Free Zone Person, this income must be tested against the de minimis threshold; if exceeded, the entity loses its QFZP status for the period.

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Legal Reference

Article 3, Clause 1(i) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of primary agricultural production as 'Manufacturing or Processing of Goods' to attempt to qualify for the 0% rate under Qualifying Activities.

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