Growing of spices, aromatic, drug and pharmaceutical crops

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 0128 constitutes primary production. Under the framework of Ministerial Decision No. 229 of 2025, agricultural activities are not categorized as Qualifying Activities for Free Zone Persons. Therefore, income derived from the sale of raw crops is subject to the standard 9% rate. Forensic focus is on the strict separation of 'Growing' (Excluded) from 'Processing' (Qualifying Manufacturing) to prevent tax leakage.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 2

Audit Red Flag

Recharacterization of primary crop cultivation as 'Manufacturing of Pharmaceutical Products' to illicitly access 0% Qualifying Income status.

1 licensable activity under this classification

Advanced Growing of SpicesExternal approval required

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