Raising of cattle and buffaloes

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under Ministerial Decision No. 229 of 2025, primary agricultural production (ISIC 0141) is not listed as a Qualifying Activity for Free Zone Persons. The biological transformation of livestock does not constitute 'Manufacturing' under the technical definitions of the Decree-Law. Consequently, income from the sale of cattle or buffaloes is treated as taxable income at the standard 9% rate, regardless of Free Zone status, unless it falls under the de minimis requirements.

“

Legal Reference

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

Audit Red Flag

Attempting to reclassify biological growth and primary production as 'Manufacturing or Processing of Goods' to exploit the 0% Free Zone rate.

1 licensable activity under this classification

Farming of cowsExternal 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