Growing of beverage crops

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, primary production (agriculture) is not listed as a Qualifying Activity. Revenue derived from the growing of beverage crops is treated as Non-Qualifying Revenue. If this revenue exceeds the de minimis threshold (5% of total revenue or AED 5,000,000), the entity loses its Qualifying Free Zone Person status entirely for the period.

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Legal Reference

Article 3, Clause 1 (Non-Qualifying Activities)

Audit Red Flag

Re-characterization of primary agricultural harvesting (0127) as 'Manufacturing' (1079) to illicitly claim the 0% Qualifying Activity rate.

1 licensable activity under this classification

Advanced Growing of Beverage CropsExternal approval required

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