Raising of horses and other equines

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 0142 is categorized under primary production/agriculture. Under the UAE CT framework and Ministerial Decision No. 229 of 2025, this activity is not listed as a 'Qualifying Activity' for Free Zone Persons. Consequently, income derived from the raising of horses is treated as taxable income at the standard 9% rate, subject to the AED 375,000 threshold and potential Small Business Relief eligibility.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 4, Clause 2

Audit Red Flag

Commingling of personal equestrian hobby expenses with corporate breeding operational costs to artificially reduce taxable net income.

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