Growing of tobacco

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Primary production (Agriculture) is not listed as a Qualifying Activity under the current Free Zone regime. Income from the growing of tobacco is treated as non-qualifying income, subject to the 9% corporate tax rate, as it fails the 'Qualifying Activity' test defined for Free Zone Persons.

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Legal Reference

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

Audit Red Flag

Attempting to reclassify primary agricultural 'growing' as 'manufacturing' or 'processing' to claim the 0% rate under Qualifying Activities.

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